Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
Annual report is one form of communication between managers and stakeholders. Therefore, quality of reporting in annual reports has to be taken into consideration to enable users to make informed decisions. This research investigates factors that influence the quality of reporting in annual reports...
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| Format: | Article |
| Language: | en |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2007
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| Online Access: | https://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf https://ir.uitm.edu.my/id/eprint/186/ https://mar.uitm.edu.my/ |
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| _version_ | 1833057834269409280 |
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| author | Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan |
| author_facet | Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan |
| author_sort | Jaffar, Romlah |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | Annual report is one form of communication between managers and stakeholders. Therefore, quality of reporting in annual reports has to be taken into consideration to enable users to make informed decisions. This research investigates factors that influence the quality of reporting in annual reports for the year of 2004 by Malaysian companies. Specifically, this study examines the relationship between quality of reporting with quality of earnings and ownership structure. Agency theory is used as a basis for the study. Quality of reporting is measured using disclosure index, whilst earnings quality is measured by discretionary accrual. |
| format | Article |
| id | my.uitm.ir-186 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2007 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| record_format | eprints |
| spelling | my.uitm.ir-1862017-06-21T07:45:13Z https://ir.uitm.edu.my/id/eprint/186/ Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman mar Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan Annual report is one form of communication between managers and stakeholders. Therefore, quality of reporting in annual reports has to be taken into consideration to enable users to make informed decisions. This research investigates factors that influence the quality of reporting in annual reports for the year of 2004 by Malaysian companies. Specifically, this study examines the relationship between quality of reporting with quality of earnings and ownership structure. Agency theory is used as a basis for the study. Quality of reporting is measured using disclosure index, whilst earnings quality is measured by discretionary accrual. Accounting Research Institute (ARI) & Faculty of Accountancy 2007-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman. (2007) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review/>, 6 (2). pp. 19-42. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman |
| title | Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman |
| title_full | Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman |
| title_fullStr | Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman |
| title_full_unstemmed | Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman |
| title_short | Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman |
| title_sort | determinant factors affecting quality of reporting in annual report of malaysian companies / romlah jaffar, sabariah jamaludin and mara riduan che abdul rahman |
| url | https://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf https://ir.uitm.edu.my/id/eprint/186/ https://mar.uitm.edu.my/ |
| url_provider | http://ir.uitm.edu.my/ |