Corporate disclosure quality in Malaysia

Abdullah, Mazni; Minhat, Marizah

Abstract

The objective of this study is to examine the quality of corporate disclosure in the annual reports of
Malaysian public listed companies. It reviewed the reports published by the Malaysian Institute of
Accountants from 2006-2012 on the common findings documented by the Financial Statements
Review Committee (FSRC). It is found that there are common deficiencies in firms’ annual reports
or non-compliance with accounting standards among firms as reported by the FSRC. This finding
indicates that although compliance with accounting standards is mandated by law, it does not
necessarily mean that preparers will fully comply with such requirement. Similarly, the adoption of
high quality accounting standards such as the International Financial Reporting Standards will not
automatically lead to high quality financial reporting or increased transparency.
Keywords: Quality, Corporate Disclosure, Accounting Standards.

Citation

Abdullah, M., & Minhat, M. (2013). Corporate disclosure quality in Malaysia. International Journal of Education and Research, 1,

• Journal Article Type: Article
• Publication Date: 2013-07
• Deposit Date: May 13, 2016
• Peer Reviewed: Peer Reviewed
• Volume: 1
• Keywords: Corporate disclosure; Malaysia; public listed companies
• Public URL: http://researchrepository.napier.ac.uk/id/eprint/10208