Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders
Purpose – The purpose of this paper is to identify ‘‘qualitative’’ factors influencing voluntary information disclosure in annual reports. Design/methodology/approach – Semi-structured interviews were held with twenty-seven market participants in Malaysia to elicit opinions on issues related to vo...
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my.iium.irep.304792013-07-16T04:27:14Z http://irep.iium.edu.my/30479/ Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders Mohd Ghazali, Nazli Anum HF5387 Business ethics HF5601 Accounting. Bookkeeping Purpose – The purpose of this paper is to identify ‘‘qualitative’’ factors influencing voluntary information disclosure in annual reports. Design/methodology/approach – Semi-structured interviews were held with twenty-seven market participants in Malaysia to elicit opinions on issues related to voluntary information disclosure. Findings – Analysis of interview responses revealed that factors influencing voluntary disclosure in annual reports include the quality of management, gaining analyst trust and promoting company shares, good news versus bad news, the existence of other channel of communication, governance structure and market forces. Research limitations/implications – Some of the ‘‘qualitative’’ factors identified do not appear to be totally independent from one another. Further work using factor analysis can be an avenue for future research on accounting disclosure. Practical implications – The results also suggest that some companies may be willing to share information to selected interested parties such as analysts during private meetings rather than in a public document such as the annual report. Thus disclosure in a corporate annual report should not be taken as a conclusive measure of a company’s extent of voluntary reporting. Originality/value – This paper is one of few studies which adopts an interview approach to identify ‘‘qualitative’’ factors influencing voluntary information disclosure in annual reports. Emerald Group Publishing Limited 2008 Article REM application/pdf en http://irep.iium.edu.my/30479/1/published.pdf Mohd Ghazali, Nazli Anum (2008) Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders. Social Responsibility Journal, 4 (4). pp. 504-516. ISSN 1747-1117 |
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HF5387 Business ethics HF5601 Accounting. Bookkeeping Mohd Ghazali, Nazli Anum Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders |
description |
Purpose – The purpose of this paper is to identify ‘‘qualitative’’ factors influencing voluntary information
disclosure in annual reports.
Design/methodology/approach – Semi-structured interviews were held with twenty-seven market
participants in Malaysia to elicit opinions on issues related to voluntary information disclosure.
Findings – Analysis of interview responses revealed that factors influencing voluntary disclosure in
annual reports include the quality of management, gaining analyst trust and promoting company shares,
good news versus bad news, the existence of other channel of communication, governance structure
and market forces.
Research limitations/implications – Some of the ‘‘qualitative’’ factors identified do not appear to be
totally independent from one another. Further work using factor analysis can be an avenue for future
research on accounting disclosure.
Practical implications – The results also suggest that some companies may be willing to share
information to selected interested parties such as analysts during private meetings rather than in a
public document such as the annual report. Thus disclosure in a corporate annual report should not be
taken as a conclusive measure of a company’s extent of voluntary reporting.
Originality/value – This paper is one of few studies which adopts an interview approach to identify
‘‘qualitative’’ factors influencing voluntary information disclosure in annual reports. |
format |
Article |
author |
Mohd Ghazali, Nazli Anum |
author_facet |
Mohd Ghazali, Nazli Anum |
author_sort |
Mohd Ghazali, Nazli Anum |
title |
Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders |
title_short |
Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders |
title_full |
Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders |
title_fullStr |
Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders |
title_full_unstemmed |
Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders |
title_sort |
voluntary disclosure in malaysian corporate annual reports: views of stakeholders |
publisher |
Emerald Group Publishing Limited |
publishDate |
2008 |
url |
http://irep.iium.edu.my/30479/1/published.pdf http://irep.iium.edu.my/30479/ |
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1643609878949789696 |
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13.18916 |