The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid

• Main Authors: Katmun@Katmon, Nooraisah, Ab. Rashid, Hafiz-Majdi
• 格式: Article
• 語言: English
• 出版: Institute of Quality and Knowledge Advancement (InQKA) and University Publication Centre (UPENA) 2007
• 主題: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• 在線閱讀: http://ir.uitm.edu.my/id/eprint/16188/1/AJ_NOORAISAH%20KATMUN%20%40%20KATMON%20MJQ%2007.pdf; http://ir.uitm.edu.my/id/eprint/16188/

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....