Determinants of Voluntary Disclosure by Shariah Approved Companies

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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Main Author: Shazila, Zakaria
Format: Thesis
Language:eng
eng
Published: 2012
Subjects:
HF5601-5689 Accounting
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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id my-uum-etd.3200
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Majid, Nurul Huda
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Shazila, Zakaria
Determinants of Voluntary Disclosure by Shariah Approved Companies
description 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.
format Thesis
qualification_name masters
qualification_level Master's degree
author Shazila, Zakaria
author_facet Shazila, Zakaria
author_sort Shazila, Zakaria
title Determinants of Voluntary Disclosure by Shariah Approved Companies
title_short Determinants of Voluntary Disclosure by Shariah Approved Companies
title_full Determinants of Voluntary Disclosure by Shariah Approved Companies
title_fullStr Determinants of Voluntary Disclosure by Shariah Approved Companies
title_full_unstemmed Determinants of Voluntary Disclosure by Shariah Approved Companies
title_sort determinants of voluntary disclosure by shariah approved companies
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2012
url https://etd.uum.edu.my/3200/1/SHAZILA_ZAKARIA.pdf
https://etd.uum.edu.my/3200/4/SHAZILA_ZAKARIA%281%29.pdf
_version_ 1747827519586828288
spelling my-uum-etd.32002016-04-24T02:05:01Z Determinants of Voluntary Disclosure by Shariah Approved Companies 2012-01 Shazila, Zakaria Abdul Majid, Nurul Huda Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting 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. 2012-01 Thesis https://etd.uum.edu.my/3200/ https://etd.uum.edu.my/3200/1/SHAZILA_ZAKARIA.pdf text eng validuser https://etd.uum.edu.my/3200/4/SHAZILA_ZAKARIA%281%29.pdf text eng public masters masters Universiti Utara Malaysia Abdul Rahman,A. (1998). Disclosure of corporate financial information in Malaysia. Ph.D Thesis, University of New Castle, UK. Ahmed,K. (1996). Disclosure policy choice and corporate characteristics: A study of Bangladesh. Asia-Pacific Journal of Accounting, 3(8), 183−203. Ahmed,K., & Nicholls,D. (1994).The impact of non-financial company characteristics on mandatory compliance in developing countries: The case of Bangladesh. 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