Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia

In emerging economy contexts like Malaysia, researchers noted that distinct political and cultural elements mix with micro- and macroeconomic pressures to influence firms' compliance culture, financial reporting, regulatory risk management, and market value. One may expect that financial state...

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Main Author:	Chia Hua, Sim
Format:	Thesis
Language:	English
Published:	2023
Subjects:	HF5601 Accounting
Online Access:	http://ir.unimas.my/id/eprint/42912/1/Thesis_SimCH_FEB_Restricted.FT.pdf
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id	my-unimas-ir.42912
record_format	uketd_dc
spelling	my-unimas-ir.429122024-02-19T06:50:56Z Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia 2023-10-04 Chia Hua, Sim HF5601 Accounting In emerging economy contexts like Malaysia, researchers noted that distinct political and cultural elements mix with micro- and macroeconomic pressures to influence firms' compliance culture, financial reporting, regulatory risk management, and market value. One may expect that financial statements and other legislative requirements will provide market participants with value-relevant information. However, prior research reveals that Malaysia's high concentration of ownership, close ties between corporations and banks as well as insider governance may lead to a decrease in the desire for public financial reporting, with asymmetric information issues settled via private communication channels. In search of justification for the economic benefits of investing effort and resources for a closer engagement with accounting and disclosure regime change, this study examines whether Malaysia’s market values the quality of financial reporting by listed firms. UNIMAS 2023-10 Thesis http://ir.unimas.my/id/eprint/42912/ http://ir.unimas.my/id/eprint/42912/1/Thesis_SimCH_FEB_Restricted.FT.pdf text en staffonly https://ir.unimas.my/ phd doctoral UNIMAS Faculty of Economics and Business
institution	Universiti Malaysia Sarawak
collection	UNIMAS Institutional Repository
language	English
topic	HF5601 Accounting
spellingShingle	HF5601 Accounting Chia Hua, Sim Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia
description	In emerging economy contexts like Malaysia, researchers noted that distinct political and cultural elements mix with micro- and macroeconomic pressures to influence firms' compliance culture, financial reporting, regulatory risk management, and market value. One may expect that financial statements and other legislative requirements will provide market participants with value-relevant information. However, prior research reveals that Malaysia's high concentration of ownership, close ties between corporations and banks as well as insider governance may lead to a decrease in the desire for public financial reporting, with asymmetric information issues settled via private communication channels. In search of justification for the economic benefits of investing effort and resources for a closer engagement with accounting and disclosure regime change, this study examines whether Malaysia’s market values the quality of financial reporting by listed firms.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Chia Hua, Sim
author_facet	Chia Hua, Sim
author_sort	Chia Hua, Sim
title	Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia
title_short	Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia
title_full	Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia
title_fullStr	Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia
title_full_unstemmed	Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia
title_sort	financial reporting quality and firms’ market value during accounting and disclosure regime change: the case of malaysia
granting_institution	UNIMAS
granting_department	Faculty of Economics and Business
publishDate	2023
url	http://ir.unimas.my/id/eprint/42912/1/Thesis_SimCH_FEB_Restricted.FT.pdf
_version_	1794023041554972672

Financial Reporting Quality and Firms’ Market Value during Accounting and Disclosure Regime Change: The Case of Malaysia

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