Staff View: A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]

A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]

This paper focuses on the determinants of forward-looking information (FLI) disclosure in annual reports among the Malaysian public listed companies. FLI disclosure has gained prominent attention due to benefits it offered to various parties. This has attracted the interest of researchers for studie...

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Main Authors:	Ah Choi, Judith Kristian, Joseph, Corina
Format:	Article
Language:	English
Published:	2020
Subjects:	Economics Business. Business enterprises. General works, treatises, and textbooks
Online Access:	http://ir.uitm.edu.my/id/eprint/40307/1/40307.pdf http://ir.uitm.edu.my/id/eprint/40307/ http://ijsmssarawak.com/ijsms_vol_5_2/2.M064_Info_Disclose.pdf
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id	my.uitm.ir.40307
record_format	eprints
spelling	my.uitm.ir.403072021-01-11T07:07:43Z http://ir.uitm.edu.my/id/eprint/40307/ A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.] Ah Choi, Judith Kristian Joseph, Corina Economics Business. Business enterprises. General works, treatises, and textbooks This paper focuses on the determinants of forward-looking information (FLI) disclosure in annual reports among the Malaysian public listed companies. FLI disclosure has gained prominent attention due to benefits it offered to various parties. This has attracted the interest of researchers for studies to be conducted on the determinants of FLI in annual reports. However, empirical evidence from previous studies failed to produce definite result. Therefore, this paper serves to examine the research pattern on determinants of FLI disclosure by reviewing the existing literatures. This study was guided by the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) and utilized two main databases known as Web of Science and Scopus. Consequently, nine relevant articles were retrieved which resulted in four categories of determinants (ownership structure, board of directors’ characteristics, financial ratios, and other) under the internal factors and one category (auditors’ type) under the external factor. The main categories produced another 17 sub-categories in total. Lastly, future researchers are recommended to conduct more studies by employing a approach and to adopt citation tracking to complement the current searching technique which is solely dependent on keywords search only. 2020-07-20 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/40307/1/40307.pdf Ah Choi, Judith Kristian and Joseph, Corina (2020) A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]. International Journal of Service Management and Sustainability, 5 (2). pp. 13-36. ISSN 2550-1569 http://ijsmssarawak.com/ijsms_vol_5_2/2.M064_Info_Disclose.pdf
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Economics Business. Business enterprises. General works, treatises, and textbooks
spellingShingle	Economics Business. Business enterprises. General works, treatises, and textbooks Ah Choi, Judith Kristian Joseph, Corina A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]
description	This paper focuses on the determinants of forward-looking information (FLI) disclosure in annual reports among the Malaysian public listed companies. FLI disclosure has gained prominent attention due to benefits it offered to various parties. This has attracted the interest of researchers for studies to be conducted on the determinants of FLI in annual reports. However, empirical evidence from previous studies failed to produce definite result. Therefore, this paper serves to examine the research pattern on determinants of FLI disclosure by reviewing the existing literatures. This study was guided by the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) and utilized two main databases known as Web of Science and Scopus. Consequently, nine relevant articles were retrieved which resulted in four categories of determinants (ownership structure, board of directors’ characteristics, financial ratios, and other) under the internal factors and one category (auditors’ type) under the external factor. The main categories produced another 17 sub-categories in total. Lastly, future researchers are recommended to conduct more studies by employing a approach and to adopt citation tracking to complement the current searching technique which is solely dependent on keywords search only.
format	Article
author	Ah Choi, Judith Kristian Joseph, Corina
author_facet	Ah Choi, Judith Kristian Joseph, Corina
author_sort	Ah Choi, Judith Kristian
title	A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]
title_short	A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]
title_full	A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]
title_fullStr	A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]
title_full_unstemmed	A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]
title_sort	systematic review - determinants of forward - looking information disclosure by malaysian companies / judith kristian ah choi... [et al.]
publishDate	2020
url	http://ir.uitm.edu.my/id/eprint/40307/1/40307.pdf http://ir.uitm.edu.my/id/eprint/40307/ http://ijsmssarawak.com/ijsms_vol_5_2/2.M064_Info_Disclose.pdf
_version_	1688649405048029184
score	13.211869

A systematic review - Determinants of forward - Looking information disclosure by Malaysian companies / Judith Kristian Ah Choi... [et al.]

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