The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid

This study empirically examined the relationship between firm-specific characteristics and the quality of disclosure of company annual reports in Malaysia. Due to the increasing need of users towards accounting information, a full quality and transparent disclosure must to be provided by companies....

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Main Authors:	Katmun@Katmon, Nooraisah, Ab. Rashid, Hafiz-Majdi
Format:	Article
Language:	English
Published:	Institute of Quality and Knowledge Advancement (InQKA) and University Publication Centre (UPENA) 2007
Subjects:	Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Online Access:	http://ir.uitm.edu.my/id/eprint/16188/ http://ir.uitm.edu.my/id/eprint/16188/1/AJ_NOORAISAH%20KATMUN%20%40%20KATMON%20MJQ%2007.pdf

id	uitm-16188
recordtype	eprints
spelling	uitm-161882017-03-08T07:03:41Z http://ir.uitm.edu.my/id/eprint/16188/ The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid Katmun@Katmon, Nooraisah Ab. Rashid, Hafiz-Majdi Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure This study empirically examined the relationship between firm-specific characteristics and the quality of disclosure of company annual reports in Malaysia. Due to the increasing need of users towards accounting information, a full quality and transparent disclosure must to be provided by companies. As a measurement of quality, I used the NACRA as a benchmark of sound quality of reporting. Firms that won NACRA were considered as firms that provided quality of disclosure in their annual reports. The independent variables tested in this study were firm size, ownership structure, leverage and profitability. The match-paired sample comprises 52, 56 and 66 firms that won and lost NACRA during the years 1999, 2000 and 2001. This study used descriptive statistics, Mann-Whitney U test, Logistic regression and Linear regression (as the test of robustness) to test the hypotheses. Results show that ownership structure is the only variable found to be significant in influencing the level of disclosure by firms in Malaysia. Nevertheless, this study also realizes some limitations like the small number of independent variables tested and the small size of sample. Institute of Quality and Knowledge Advancement (InQKA) and University Publication Centre (UPENA) 2007 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/16188/1/AJ_NOORAISAH%20KATMUN%20%40%20KATMON%20MJQ%2007.pdf Katmun@Katmon, Nooraisah and Ab. Rashid, Hafiz-Majdi (2007) The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid. Malaysian Journal of Quality, 2. pp. 1-56. ISSN 1823-7347
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
spellingShingle	Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Katmun@Katmon, Nooraisah Ab. Rashid, Hafiz-Majdi The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid
description	This study empirically examined the relationship between firm-specific characteristics and the quality of disclosure of company annual reports in Malaysia. Due to the increasing need of users towards accounting information, a full quality and transparent disclosure must to be provided by companies. As a measurement of quality, I used the NACRA as a benchmark of sound quality of reporting. Firms that won NACRA were considered as firms that provided quality of disclosure in their annual reports. The independent variables tested in this study were firm size, ownership structure, leverage and profitability. The match-paired sample comprises 52, 56 and 66 firms that won and lost NACRA during the years 1999, 2000 and 2001. This study used descriptive statistics, Mann-Whitney U test, Logistic regression and Linear regression (as the test of robustness) to test the hypotheses. Results show that ownership structure is the only variable found to be significant in influencing the level of disclosure by firms in Malaysia. Nevertheless, this study also realizes some limitations like the small number of independent variables tested and the small size of sample.
format	Article
author	Katmun@Katmon, Nooraisah Ab. Rashid, Hafiz-Majdi
author_facet	Katmun@Katmon, Nooraisah Ab. Rashid, Hafiz-Majdi
author_sort	Katmun@Katmon, Nooraisah
title	The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid
title_short	The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid
title_full	The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid
title_fullStr	The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid
title_full_unstemmed	The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid
title_sort	relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of nacra / nooraisah katmun@ katmon and hafiz-majdi ab. rashid
publisher	Institute of Quality and Knowledge Advancement (InQKA) and University Publication Centre (UPENA)
publishDate	2007
url	http://ir.uitm.edu.my/id/eprint/16188/ http://ir.uitm.edu.my/id/eprint/16188/1/AJ_NOORAISAH%20KATMUN%20%40%20KATMON%20MJQ%2007.pdf
first_indexed	2023-09-18T22:55:30Z
last_indexed	2023-09-18T22:55:30Z
_version_	1777417826494054400

The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid

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