Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat

The objective of this study is to examine the impact towards government-linked companies (GLCs) upon establishment of the Putrajaya Committee on GLC High Performance in term of their financial performance and financial reporting quality. This study used matched-sample logistic regression of 41 GLCs...

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Main Author:	Rahmat, Siti Munirah
Format:	Thesis
Language:	English
Published:	2013
Online Access:	https://ir.uitm.edu.my/id/eprint/17195/2/TM_SITI%20MUNIRAH%20RAHMAT%20AC%2013_5.pdf
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id	my-uitm-ir.17195
record_format	uketd_dc
spelling	my-uitm-ir.171952022-04-11T03:48:05Z Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat 2013-12 Rahmat, Siti Munirah The objective of this study is to examine the impact towards government-linked companies (GLCs) upon establishment of the Putrajaya Committee on GLC High Performance in term of their financial performance and financial reporting quality. This study used matched-sample logistic regression of 41 GLCs over a 13-years period from 1999 to 2012 and empirically examines whether there is any improvement in the GLCs financial performance and financial reporting quality. The results support prior findings by indicating a positive relation between the audit financial reporting qualities with the post period of the transformation programme. In addition to that, the findings also show that firm size is significantly related with the earning quality. On the other hand, no significant evidence was found for the financial performance of the GLCs for the pre period of the transformation programme. This study concludes that the Putrajaya Committee on GLC High Performance had contribute to the increase in financial reporting quality of the GLCs financial report thus it provide more useful information to the users of the financial statement itself. 2013-12 Thesis https://ir.uitm.edu.my/id/eprint/17195/ https://ir.uitm.edu.my/id/eprint/17195/2/TM_SITI%20MUNIRAH%20RAHMAT%20AC%2013_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	The objective of this study is to examine the impact towards government-linked companies (GLCs) upon establishment of the Putrajaya Committee on GLC High Performance in term of their financial performance and financial reporting quality. This study used matched-sample logistic regression of 41 GLCs over a 13-years period from 1999 to 2012 and empirically examines whether there is any improvement in the GLCs financial performance and financial reporting quality. The results support prior findings by indicating a positive relation between the audit financial reporting qualities with the post period of the transformation programme. In addition to that, the findings also show that firm size is significantly related with the earning quality. On the other hand, no significant evidence was found for the financial performance of the GLCs for the pre period of the transformation programme. This study concludes that the Putrajaya Committee on GLC High Performance had contribute to the increase in financial reporting quality of the GLCs financial report thus it provide more useful information to the users of the financial statement itself.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Rahmat, Siti Munirah
spellingShingle	Rahmat, Siti Munirah Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat
author_facet	Rahmat, Siti Munirah
author_sort	Rahmat, Siti Munirah
title	Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat
title_short	Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat
title_full	Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat
title_fullStr	Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat
title_full_unstemmed	Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat
title_sort	financial performance and reporting quality of government-linked companies (glcs) in bursa malaysia following the establishment of the putrajaya committee on glc high performance / siti munirah rahmat
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/17195/2/TM_SITI%20MUNIRAH%20RAHMAT%20AC%2013_5.pdf
_version_	1783733555880263680

Financial performance and reporting quality of government-linked companies (GLCs) in Bursa Malaysia following the establishment of the Putrajaya Committee on GLC High Performance / Siti Munirah Rahmat

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