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Corporate disclosure quality in Malaysia

Abdullah, Mazni; Minhat, Marizah


Mazni Abdullah

Marizah Minhat


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.


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;
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