Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh

This dissertation examines issues related to accounting and reporting change in Telekom Malaysia from 1991 to 2000. During this period, Telekom Malaysia was operating as a privatised company after the listing of its shares on the Kuala Lumpur Stock Exchange in November 1990. Findings identified were...

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Main Author:	Md. Salleh, Jismi
Format:	Thesis
Language:	English
Published:	2002
Online Access:	https://ir.uitm.edu.my/id/eprint/102002/1/102002.pdf
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id	my-uitm-ir.102002
record_format	uketd_dc
spelling	my-uitm-ir.1020022024-09-27T17:37:21Z Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh 2002 Md. Salleh, Jismi This dissertation examines issues related to accounting and reporting change in Telekom Malaysia from 1991 to 2000. During this period, Telekom Malaysia was operating as a privatised company after the listing of its shares on the Kuala Lumpur Stock Exchange in November 1990. Findings identified were critically explained in relation to major events and developments that took place in Telekom Malaysia and the telecommunications industry such as the 1996 tariff revision, 1997 economic crisis and the introduction of equal access with effect from 1 January 1999. Among others, this study showed that after privatisation, Telekom Malaysia has totally departed from the conventional cash basis governmental accounting system to a frilly commercialised one. Under the latter's system, due consideration was given on the need to ensure strict adherence to every guideline within the reporting framework, particularly the approved accounting standards. An instance of early adoption of MASB revised guideline was also noted. Other findings on accounting and reporting change highlighted in the study include numerous reclassification of reporting items, voluntary disclosure, discontinuation of disclosure and non-disclosure of reporting items, as well as issues pertaining to exceptional reporting trend. The study also highlighted that certain underlying factors have stimulated Telekom Malaysia to effect those changes. nAmong the stimuli identified were the status of being the first privatised company in Malaysia, unsatisfactory tariff structure, liberalisation of the industry and introduction of equal access, the economic crisis as well as rapid technological advancement in the industry. For instance, signs that income decreasing method being applied as a strategy to demand for tariff revision was encountered, similar to the finding discovered in an earlier study by Mohamed (1996). Findings from the study supported Liider's (1992) contingency model, which suggested the existence of stimulus prompting producer of financial information to reflect accounting and reporting change. 2002 Thesis https://ir.uitm.edu.my/id/eprint/102002/ https://ir.uitm.edu.my/id/eprint/102002/1/102002.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	This dissertation examines issues related to accounting and reporting change in Telekom Malaysia from 1991 to 2000. During this period, Telekom Malaysia was operating as a privatised company after the listing of its shares on the Kuala Lumpur Stock Exchange in November 1990. Findings identified were critically explained in relation to major events and developments that took place in Telekom Malaysia and the telecommunications industry such as the 1996 tariff revision, 1997 economic crisis and the introduction of equal access with effect from 1 January 1999. Among others, this study showed that after privatisation, Telekom Malaysia has totally departed from the conventional cash basis governmental accounting system to a frilly commercialised one. Under the latter's system, due consideration was given on the need to ensure strict adherence to every guideline within the reporting framework, particularly the approved accounting standards. An instance of early adoption of MASB revised guideline was also noted. Other findings on accounting and reporting change highlighted in the study include numerous reclassification of reporting items, voluntary disclosure, discontinuation of disclosure and non-disclosure of reporting items, as well as issues pertaining to exceptional reporting trend. The study also highlighted that certain underlying factors have stimulated Telekom Malaysia to effect those changes. nAmong the stimuli identified were the status of being the first privatised company in Malaysia, unsatisfactory tariff structure, liberalisation of the industry and introduction of equal access, the economic crisis as well as rapid technological advancement in the industry. For instance, signs that income decreasing method being applied as a strategy to demand for tariff revision was encountered, similar to the finding discovered in an earlier study by Mohamed (1996). Findings from the study supported Liider's (1992) contingency model, which suggested the existence of stimulus prompting producer of financial information to reflect accounting and reporting change.
format	Thesis
qualification_level	Master's degree
author	Md. Salleh, Jismi
spellingShingle	Md. Salleh, Jismi Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh
author_facet	Md. Salleh, Jismi
author_sort	Md. Salleh, Jismi
title	Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh
title_short	Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh
title_full	Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh
title_fullStr	Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh
title_full_unstemmed	Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh
title_sort	privatisation of telekom malaysia berhad: accounting and reporting change for the period of 1991 to 2000 / jismi md. salleh
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2002
url	https://ir.uitm.edu.my/id/eprint/102002/1/102002.pdf
_version_	1811769202450628608

Privatisation of Telekom Malaysia Berhad: accounting and reporting change for the period of 1991 to 2000 / Jismi Md. Salleh

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