MFRS 141: Determinants and extent of disclosure

The objective of this study is two-fold. First, the study investigates the extent of the agriculture accounting disclosure as prescribed by Malaysian Financial Reporting Standard, MFRS 141 among Malaysian listed companies for years 2009 and 2012. Second, this study intends to examine the factors th...

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Main Author:	Aliana Shazma Amir, Amir
Format:	Thesis
Language:	eng eng
Published:	2014
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/5051/1/s813298.pdf https://etd.uum.edu.my/5051/2/s813298_abstract.pdf
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id	my-uum-etd.5051
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Latif, Rohaida
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Aliana Shazma Amir, Amir MFRS 141: Determinants and extent of disclosure
description	The objective of this study is two-fold. First, the study investigates the extent of the agriculture accounting disclosure as prescribed by Malaysian Financial Reporting Standard, MFRS 141 among Malaysian listed companies for years 2009 and 2012. Second, this study intends to examine the factors that influence the company's disclosure on MFRS 141 by using 82 firm-year observations. This study found that the level of compliance on MFRS 141 among all plantation companies has marginally improved from 80 percent in 2009 to 83 percent in 2012. Based on content analysis of the standard, it is discovered that paragraphs 47 to 54 are the most difficult paragraphs to comply with as these paragraphs require the preparer to be well versed with fair value measurement. The results on logit regression analysis indicate that profitability as measured by earnings per share significantly influence the level of compliance score on MFRS 141. Likewise, company size as measured by market value of equity has significantly affect compliance score at 5 percent level. There is no evidence that other variables such as a) age; (b) leverage; (c) directors' ownership, (d) foreign ownership; (e) growth and (f) auditors quality have any significant influence on the level of compliance on MFRS 141. It is hopeful that this finding could help regulators and standard setting bodies in providing adequate guidelines to financial statement preparers in the future
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Aliana Shazma Amir, Amir
author_facet	Aliana Shazma Amir, Amir
author_sort	Aliana Shazma Amir, Amir
title	MFRS 141: Determinants and extent of disclosure
title_short	MFRS 141: Determinants and extent of disclosure
title_full	MFRS 141: Determinants and extent of disclosure
title_fullStr	MFRS 141: Determinants and extent of disclosure
title_full_unstemmed	MFRS 141: Determinants and extent of disclosure
title_sort	mfrs 141: determinants and extent of disclosure
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2014
url	https://etd.uum.edu.my/5051/1/s813298.pdf https://etd.uum.edu.my/5051/2/s813298_abstract.pdf
_version_	1747827851703353344
spelling	my-uum-etd.50512022-04-09T23:53:19Z MFRS 141: Determinants and extent of disclosure 2014 Aliana Shazma Amir, Amir Abdul Latif, Rohaida Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The objective of this study is two-fold. First, the study investigates the extent of the agriculture accounting disclosure as prescribed by Malaysian Financial Reporting Standard, MFRS 141 among Malaysian listed companies for years 2009 and 2012. Second, this study intends to examine the factors that influence the company's disclosure on MFRS 141 by using 82 firm-year observations. This study found that the level of compliance on MFRS 141 among all plantation companies has marginally improved from 80 percent in 2009 to 83 percent in 2012. Based on content analysis of the standard, it is discovered that paragraphs 47 to 54 are the most difficult paragraphs to comply with as these paragraphs require the preparer to be well versed with fair value measurement. The results on logit regression analysis indicate that profitability as measured by earnings per share significantly influence the level of compliance score on MFRS 141. Likewise, company size as measured by market value of equity has significantly affect compliance score at 5 percent level. There is no evidence that other variables such as a) age; (b) leverage; (c) directors' ownership, (d) foreign ownership; (e) growth and (f) auditors quality have any significant influence on the level of compliance on MFRS 141. It is hopeful that this finding could help regulators and standard setting bodies in providing adequate guidelines to financial statement preparers in the future 2014 Thesis https://etd.uum.edu.my/5051/ https://etd.uum.edu.my/5051/1/s813298.pdf text eng public https://etd.uum.edu.my/5051/2/s813298_abstract.pdf text eng public masters masters Universiti Utara Malaysia Ahmad, F. (2001). Sustainable agriculture system in Malaysia Paper presented at the Regional workshop on integrated plant nutrition system (IPNS)), Development in rural poverty alleviation, United Nations Conference Complex, Bangkok, Thailand. Ahmed, K., & Nicholls, D. (1994). The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: the case of Bangladesh. The International Journal of Accounting, 29(1), 62-77. Akman, N. H. (2011). 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MFRS 141: Determinants and extent of disclosure

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