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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Bibliographic Details
Main Author:	Rahmat, Mariam
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA, Sarawak 2001
Subjects:	Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Online Access:	http://ir.uitm.edu.my/id/eprint/11521/ http://ir.uitm.edu.my/id/eprint/11521/1/AJ_MARIAM%20BINTI%20RAHMAT%20JAS%2001.pdf

id	uitm-11521
recordtype	eprints
spelling	uitm-115212015-03-17T02:02:12Z http://ir.uitm.edu.my/id/eprint/11521/ Disclosure of financial ratios in the annual reports / Mariam Rahmat 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 http://ir.uitm.edu.my/id/eprint/11521/1/AJ_MARIAM%20BINTI%20RAHMAT%20JAS%2001.pdf Rahmat, Mariam (2001) Disclosure of financial ratios in the annual reports / Mariam Rahmat. Jurnal Akademik UiTM Sarawak, 2 (1). pp. 15-29. ISSN 0128-2635
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Balance sheet. Financial statements. Corporation reports. Including pro forma statements
spellingShingle	Balance sheet. Financial statements. Corporation reports. Including pro forma statements Rahmat, Mariam Disclosure of financial ratios in the annual reports / Mariam Rahmat
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
author	Rahmat, Mariam
author_facet	Rahmat, Mariam
author_sort	Rahmat, Mariam
title	Disclosure of financial ratios in the annual reports / Mariam Rahmat
title_short	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_sort	disclosure of financial ratios in the annual reports / mariam rahmat
publisher	Universiti Teknologi MARA, Sarawak
publishDate	2001
url	http://ir.uitm.edu.my/id/eprint/11521/ http://ir.uitm.edu.my/id/eprint/11521/1/AJ_MARIAM%20BINTI%20RAHMAT%20JAS%2001.pdf
first_indexed	2023-09-18T22:48:05Z
last_indexed	2023-09-18T22:48:05Z
_version_	1777417360037117952

Disclosure of financial ratios in the annual reports / Mariam Rahmat

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