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Some observations on mandatory disclosure practices of Malaysian public Listed companies

Abdullah, Mazni; Sulaiman, Noor Adwa; Sapiei, Noor Sharoja; Minhat, Marizah


Mazni Abdullah

Noor Adwa Sulaiman

Noor Sharoja Sapiei

Marizah Minhat


This study investigates the mandatory disclosure practices evident in the annual reports of Malaysian public listed companies. Our findings show that none of the examined companies fully met the mandatory disclosure requirements even though the companies’ management had declared that the financial statements were prepared in accordance with the approved accounting standards. We also observed an inappropriate usage of ‘boilerplate’ practice in the preparation of financial statements, whereby the companies disclosed certain information that was irrelevant to their circumstances. This study has shown that to assume that companies will fully comply with mandatory disclosure requirements may not be necessarily true and, second, merely adopting International Financial Reporting Standards may not automatically lead to increased transparency.


Abdullah, M., Sulaiman, N. A., Sapiei, N. S., & Minhat, M. (2013). Some observations on mandatory disclosure practices of Malaysian public Listed companies. Middle East journal of scientific research, 17, 1228-1236.

Journal Article Type Article
Publication Date 2013
Deposit Date Mar 23, 2016
Print ISSN 1990-9233
Electronic ISSN 1999-8147
Peer Reviewed Peer Reviewed
Volume 17
Pages 1228-1236
Keywords Mandatory disclosure; accounting standards; boilerplate;
Public URL