The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra

<p>This study empirically examined the relationship between firm-specific characteristics and the quality of disclosure of company annual reports in Malaysia. Due to the increasing need of users towards accounting information, a full, quality and transparent disclosure must to be provi...

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Main Author: Nooraisah Katmun@Katmon
Format: thesis
Language:eng
Published: 2004
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Online Access:https://ir.upsi.edu.my/detailsg.php?det=10401
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spelling oai:ir.upsi.edu.my:104012024-06-11 The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra 2004 Nooraisah Katmun@Katmon <p>This study empirically examined the relationship between firm-specific characteristics and the quality of disclosure of company annual reports in Malaysia. Due to the increasing need of users towards accounting information, a full, quality and transparent disclosure must to be provided by companies. As a measurement of quality, the present study used the NACRA as a benchmark of sound quality of reporting. Firms that won NACRA were considered as firms that provided quality of disclosure in their annual reports. The independent variables tested in this study were firm size, ownership structure, leverage and profitability. The match-paired sample comprises 52, 56 and 66 firms that won and lost NACRA during the years 1999,2000 and 2001. This study used descriptive statistics, Mann-Whitney U test, Logistic regression and Linear regression (as the test of robustness) to test the hypotheses. Results show that ownership structure is the only variable found to be significant in influencing the level of disclosure by firms in Malaysia. Nevertheless, this study also realizes some limitations like the small number of independent variables tested and the small size of sample.</p> 2004 thesis https://ir.upsi.edu.my/detailsg.php?det=10401 https://ir.upsi.edu.my/detailsg.php?det=10401 text eng closedAccess Masters Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi N/A
institution Universiti Pendidikan Sultan Idris
collection UPSI Digital Repository
language eng
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Nooraisah Katmun@Katmon
The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra
description <p>This study empirically examined the relationship between firm-specific characteristics and the quality of disclosure of company annual reports in Malaysia. Due to the increasing need of users towards accounting information, a full, quality and transparent disclosure must to be provided by companies. As a measurement of quality, the present study used the NACRA as a benchmark of sound quality of reporting. Firms that won NACRA were considered as firms that provided quality of disclosure in their annual reports. The independent variables tested in this study were firm size, ownership structure, leverage and profitability. The match-paired sample comprises 52, 56 and 66 firms that won and lost NACRA during the years 1999,2000 and 2001. This study used descriptive statistics, Mann-Whitney U test, Logistic regression and Linear regression (as the test of robustness) to test the hypotheses. Results show that ownership structure is the only variable found to be significant in influencing the level of disclosure by firms in Malaysia. Nevertheless, this study also realizes some limitations like the small number of independent variables tested and the small size of sample.</p>
format thesis
qualification_name
qualification_level Master's degree
author Nooraisah Katmun@Katmon
author_facet Nooraisah Katmun@Katmon
author_sort Nooraisah Katmun@Katmon
title The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra
title_short The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra
title_full The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra
title_fullStr The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra
title_full_unstemmed The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra
title_sort relationship between quality of disclosure in corporate annual reports and firm-specific characteristics: the case of nacra
granting_institution Universiti Pendidikan Sultan Idris
granting_department Fakulti Pengurusan dan Ekonomi
publishDate 2004
url https://ir.upsi.edu.my/detailsg.php?det=10401
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