Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman

Annual report is one form of communication between managers and stakeholders. Therefore, quality of reporting in annual reports has to be taken into consideration to enable users to make informed decisions. This research investigates factors that influence the quality of reporting in annual reports...

Full description

Bibliographic Details
Main Authors:	Jaffar, Romlah, Jamaludin, Sabariah, Che Abdul Rahman, Mara Riduan
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2007
Online Access:	http://ir.uitm.edu.my/id/eprint/186/ http://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf

id	uitm-186
recordtype	eprints
spelling	uitm-1862017-06-21T07:45:13Z http://ir.uitm.edu.my/id/eprint/186/ Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan Annual report is one form of communication between managers and stakeholders. Therefore, quality of reporting in annual reports has to be taken into consideration to enable users to make informed decisions. This research investigates factors that influence the quality of reporting in annual reports for the year of 2004 by Malaysian companies. Specifically, this study examines the relationship between quality of reporting with quality of earnings and ownership structure. Agency theory is used as a basis for the study. Quality of reporting is measured using disclosure index, whilst earnings quality is measured by discretionary accrual. Accounting Research Institute (ARI) & Faculty of Accountancy 2007-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf Jaffar, Romlah and Jamaludin, Sabariah and Che Abdul Rahman, Mara Riduan (2007) Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman. Malaysian Accounting Review, 6 (2). pp. 19-42. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	Annual report is one form of communication between managers and stakeholders. Therefore, quality of reporting in annual reports has to be taken into consideration to enable users to make informed decisions. This research investigates factors that influence the quality of reporting in annual reports for the year of 2004 by Malaysian companies. Specifically, this study examines the relationship between quality of reporting with quality of earnings and ownership structure. Agency theory is used as a basis for the study. Quality of reporting is measured using disclosure index, whilst earnings quality is measured by discretionary accrual.
format	Article
author	Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan
spellingShingle	Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
author_facet	Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan
author_sort	Jaffar, Romlah
title	Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_short	Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_full	Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_fullStr	Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_full_unstemmed	Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_sort	determinant factors affecting quality of reporting in annual report of malaysian companies / romlah jaffar, sabariah jamaludin and mara riduan che abdul rahman
publisher	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2007
url	http://ir.uitm.edu.my/id/eprint/186/ http://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf
first_indexed	2023-09-18T22:44:12Z
last_indexed	2023-09-18T22:44:12Z
_version_	1777417115452571648

Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman

Similar Items