Disclosure of financial ratios in the annual reports / Mariam Rahmat
The usefulness of financial ratios has been recognized by many researchers. It has increasingly become an important area of accounting research and practice as it can be used for all kind of purposes. Even though the utilities of financial ratios have received much attention in the literature, unti...
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| Language: | en |
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Universiti Teknologi MARA, Sarawak
2001
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| Online Access: | https://ir.uitm.edu.my/id/eprint/11521/1/AJ_MARIAM%20BINTI%20RAHMAT%20JAS%2001.pdf https://ir.uitm.edu.my/id/eprint/11521/ |
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| _version_ | 1833058608743448576 |
|---|---|
| author | Rahmat, Mariam |
| author_facet | Rahmat, Mariam |
| author_sort | Rahmat, Mariam |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | The usefulness of financial ratios has been recognized by many researchers. It has increasingly become an important area of accounting research and practice as it can be used for all kind of purposes. Even though the utilities of
financial ratios have received much attention in the literature, until now, there has been no mandatory requirement to publicly disclose financial ratios except for earnings per share. However, evidence shows that many companies within Australia and elsewhere elect to voluntarily disclose financial ratios in their annual reports. This paper investigates financial ratio voluntarily
disclosed in the annual reports of the top 60 public companies listed in the Australian Stock Exchange for 1996. Findings indicate that many ratios were disclosed in the financial summaries and financial highlights while dividend
per share was the most popular ratios being disclosed. The findings also indicate that many different formulae were used in calculating those ratios. |
| format | Article |
| id | my.uitm.ir-11521 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2001 |
| publisher | Universiti Teknologi MARA, Sarawak |
| record_format | eprints |
| spelling | my.uitm.ir-115212015-03-17T02:02:12Z https://ir.uitm.edu.my/id/eprint/11521/ Disclosure of financial ratios in the annual reports / Mariam Rahmat jaswk Rahmat, Mariam Balance sheet. Financial statements. Corporation reports. Including pro forma statements The usefulness of financial ratios has been recognized by many researchers. It has increasingly become an important area of accounting research and practice as it can be used for all kind of purposes. Even though the utilities of financial ratios have received much attention in the literature, until now, there has been no mandatory requirement to publicly disclose financial ratios except for earnings per share. However, evidence shows that many companies within Australia and elsewhere elect to voluntarily disclose financial ratios in their annual reports. This paper investigates financial ratio voluntarily disclosed in the annual reports of the top 60 public companies listed in the Australian Stock Exchange for 1996. Findings indicate that many ratios were disclosed in the financial summaries and financial highlights while dividend per share was the most popular ratios being disclosed. The findings also indicate that many different formulae were used in calculating those ratios. Universiti Teknologi MARA, Sarawak 2001 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/11521/1/AJ_MARIAM%20BINTI%20RAHMAT%20JAS%2001.pdf Disclosure of financial ratios in the annual reports / Mariam Rahmat. (2001) Jurnal Akademik UiTM Sarawak <https://ir.uitm.edu.my/view/publication/Jurnal_Akademik_UiTM_Sarawak/>, 2 (1). pp. 15-29. ISSN 0128-2635 |
| spellingShingle | Balance sheet. Financial statements. Corporation reports. Including pro forma statements Rahmat, Mariam Disclosure of financial ratios in the annual reports / Mariam Rahmat |
| title | Disclosure of financial ratios in the annual reports / Mariam Rahmat |
| title_full | Disclosure of financial ratios in the annual reports / Mariam Rahmat |
| title_fullStr | Disclosure of financial ratios in the annual reports / Mariam Rahmat |
| title_full_unstemmed | Disclosure of financial ratios in the annual reports / Mariam Rahmat |
| title_short | Disclosure of financial ratios in the annual reports / Mariam Rahmat |
| title_sort | disclosure of financial ratios in the annual reports / mariam rahmat |
| topic | Balance sheet. Financial statements. Corporation reports. Including pro forma statements |
| url | https://ir.uitm.edu.my/id/eprint/11521/1/AJ_MARIAM%20BINTI%20RAHMAT%20JAS%2001.pdf https://ir.uitm.edu.my/id/eprint/11521/ |
| url_provider | http://ir.uitm.edu.my/ |