Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim

This study examines the perception of users (stockbrokers, investment managers and underwriters) and preparers (managers of public-listed companies) in.Jndonesia regarding the importance ofvoluntary disclosure items that appearin annual reports ofIndonesian public-listed companies. A questionnaire c...

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Main Authors:	Sabeni, Arifin, Haran, Hasnah, Ibrahim, Daing Nasir
Format:	Article
Language:	English
Published:	Faculty & Accountancy & Accounting Research Institute (ARI) 2002
Subjects:	Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Online Access:	http://ir.uitm.edu.my/id/eprint/13692/ http://ir.uitm.edu.my/id/eprint/13692/1/AJ_ARIFIN%20SABENI%20MAR%2002.pdf

id	uitm-13692
recordtype	eprints
spelling	uitm-136922016-07-21T08:29:59Z http://ir.uitm.edu.my/id/eprint/13692/ Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim Sabeni, Arifin Haran, Hasnah Ibrahim, Daing Nasir Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements This study examines the perception of users (stockbrokers, investment managers and underwriters) and preparers (managers of public-listed companies) in.Jndonesia regarding the importance ofvoluntary disclosure items that appearin annual reports ofIndonesian public-listed companies. A questionnaire containing 58 voluntary items was sent to both users andpreparers. An analysis ofthe results show that out ofthe 58 voluntary items, users perceived 24 items as 'important' to 'very-important', while preparers only perceived 12 items to be so. The level ofconsensus among groups of users is high, while the level of consensus between groups of preparers is considered moderate (65.52%). It is also found that there are 19 voluntary items categorized as 'important' to 'very important' perceived by both users andpreparers and the level ofconsensus between users and preparers is equal to 70.69%. It is thus suggested that these 19 items should be made mandatory and be included as part ofthe annual reports. Faculty & Accountancy & Accounting Research Institute (ARI) 2002 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13692/1/AJ_ARIFIN%20SABENI%20MAR%2002.pdf Sabeni, Arifin and Haran, Hasnah and Ibrahim, Daing Nasir (2002) Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim. Malaysian Accounting Review, 10 (1). pp. 71-86. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements
spellingShingle	Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements Sabeni, Arifin Haran, Hasnah Ibrahim, Daing Nasir Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim
description	This study examines the perception of users (stockbrokers, investment managers and underwriters) and preparers (managers of public-listed companies) in.Jndonesia regarding the importance ofvoluntary disclosure items that appearin annual reports ofIndonesian public-listed companies. A questionnaire containing 58 voluntary items was sent to both users andpreparers. An analysis ofthe results show that out ofthe 58 voluntary items, users perceived 24 items as 'important' to 'very-important', while preparers only perceived 12 items to be so. The level ofconsensus among groups of users is high, while the level of consensus between groups of preparers is considered moderate (65.52%). It is also found that there are 19 voluntary items categorized as 'important' to 'very important' perceived by both users andpreparers and the level ofconsensus between users and preparers is equal to 70.69%. It is thus suggested that these 19 items should be made mandatory and be included as part ofthe annual reports.
format	Article
author	Sabeni, Arifin Haran, Hasnah Ibrahim, Daing Nasir
author_facet	Sabeni, Arifin Haran, Hasnah Ibrahim, Daing Nasir
author_sort	Sabeni, Arifin
title	Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim
title_short	Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim
title_full	Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim
title_fullStr	Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim
title_full_unstemmed	Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim
title_sort	consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an indonesian study / arifin sabeni, hasnah haran and daing nasir ibrahim
publisher	Faculty & Accountancy & Accounting Research Institute (ARI)
publishDate	2002
url	http://ir.uitm.edu.my/id/eprint/13692/ http://ir.uitm.edu.my/id/eprint/13692/1/AJ_ARIFIN%20SABENI%20MAR%2002.pdf
first_indexed	2023-09-18T22:50:11Z
last_indexed	2023-09-18T22:50:11Z
_version_	1777417492232142848

Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim

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