Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders

• 主要作者: Mohd Ghazali, Nazli Anum
• 格式: Article
• 语言: English
• 出版: Emerald Group Publishing Limited 2008
• 主题: HF5387 Business ethics; HF5601 Accounting. Bookkeeping
• 在线阅读: http://irep.iium.edu.my/30479/1/published.pdf; http://irep.iium.edu.my/30479/

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...