Determinants of Voluntary Disclosure by Shariah Approved Companies
This research is undertaken to identify the empirical determinants of voluntary disclosure in the annual report of 55 ShAC companies listed in Bursa Malaysia and Shariah Index. The research is carried out to ascertain the relationship and the degree of significant between voluntary disclosure items...
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2012
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/3200/1/SHAZILA_ZAKARIA.pdf https://etd.uum.edu.my/3200/4/SHAZILA_ZAKARIA%281%29.pdf |
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| Summary: | This research is undertaken to identify the empirical determinants of voluntary disclosure in the annual report of 55 ShAC companies listed in Bursa Malaysia and Shariah Index. The research is carried out to ascertain the relationship and the degree of significant between voluntary disclosure items in the annual report with the three factors which are profitability, firm size and debt to equity ratio. A disclosure checklist consisting of 18 items of information is used and statistically analyzed by using multiple regression analysis. The finding indicates that voluntary disclosure in the annual report of ShAC depends on some firm characteristics.It is revealed that profitability, firm size and debt to equity ratio variable are significant in determining the level of voluntary disclosure provided by the ShAC in Malaysia. |
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