Factors influencing voluntary annual report disclosure by trading and services companies

This study examines the factors that influence the extent of the voluntary disclosures contained in the annual reports of trading and services sector in Malaysia. The four variables tested are firm size, assets-in-place, profitability and type of auditor. The empirical evidence suggests that firm s...

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Main Author:	Hafiza Aishah Hj Hashim
Format:	Thesis
Language:	English
Subjects:	HF 5658 .M3 H3 2014 Hafiza Aishah Hj Hashim Tesis The University of Glasgow 2004 Disclosure in accounting > Malaysia
Online Access:	http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/3047/1/HF%205658%20.M3%20H3%202014%20Abstract.pdf http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/3047/2/HF%205658%20.M3%20H3%202014%20FullText.pdf
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id	my-umt-ir.-3047
record_format	uketd_dc
spelling	my-umt-ir.-30472014-05-18T07:32:25Z Factors influencing voluntary annual report disclosure by trading and services companies Malaysia evidence Hafiza Aishah Hj Hashim This study examines the factors that influence the extent of the voluntary disclosures contained in the annual reports of trading and services sector in Malaysia. The four variables tested are firm size, assets-in-place, profitability and type of auditor. The empirical evidence suggests that firm size and profitability are statistically related to the level of information voluntarily disclosed by trading and services companies in Malaysia and using multiple linear regression models, the single most important independent variable that helps explain variations in voluntary disclosure is size. Scotland: The University of Glasgow 2004-09 Thesis en http://dspace.psnz.umt.edu.my/xmlui/handle/123456789/3047 http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/3047/1/HF%205658%20.M3%20H3%202014%20Abstract.pdf bddf846c6c01bcb23bd2a0301b760cd1 http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/3047/2/HF%205658%20.M3%20H3%202014%20FullText.pdf 67b6fd4862e5a7024959f0c073a4ef17 http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/3047/3/license.txt 8a4605be74aa9ea9d79846c1fba20a33 HF 5658 .M3 H3 2014 Hafiza Aishah Hj Hashim Tesis The University of Glasgow 2004 Disclosure in accounting -- Malaysia
institution	Universiti Malaysia Terengganu
collection	UMT Repository System
language	English
topic	HF 5658 .M3 H3 2014 Hafiza Aishah Hj Hashim Tesis The University of Glasgow 2004 Disclosure in accounting -- Malaysia
spellingShingle	HF 5658 .M3 H3 2014 Hafiza Aishah Hj Hashim Tesis The University of Glasgow 2004 Disclosure in accounting -- Malaysia Hafiza Aishah Hj Hashim Factors influencing voluntary annual report disclosure by trading and services companies
description	This study examines the factors that influence the extent of the voluntary disclosures contained in the annual reports of trading and services sector in Malaysia. The four variables tested are firm size, assets-in-place, profitability and type of auditor. The empirical evidence suggests that firm size and profitability are statistically related to the level of information voluntarily disclosed by trading and services companies in Malaysia and using multiple linear regression models, the single most important independent variable that helps explain variations in voluntary disclosure is size.
format	Thesis
author	Hafiza Aishah Hj Hashim
author_facet	Hafiza Aishah Hj Hashim
author_sort	Hafiza Aishah Hj Hashim
title	Factors influencing voluntary annual report disclosure by trading and services companies
title_short	Factors influencing voluntary annual report disclosure by trading and services companies
title_full	Factors influencing voluntary annual report disclosure by trading and services companies
title_fullStr	Factors influencing voluntary annual report disclosure by trading and services companies
title_full_unstemmed	Factors influencing voluntary annual report disclosure by trading and services companies
title_sort	factors influencing voluntary annual report disclosure by trading and services companies
granting_institution	Scotland: The University of Glasgow
url	http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/3047/1/HF%205658%20.M3%20H3%202014%20Abstract.pdf http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/3047/2/HF%205658%20.M3%20H3%202014%20FullText.pdf
_version_	1747835903322095616

Factors influencing voluntary annual report disclosure by trading and services companies

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