Factors influencing voluntary annual report disclosure by trading and services companies

• Main Author: Hafiza Aishah Hj Hashim
• Format: Thesis
• Language: English
• Published: Scotland: The University of Glasgow 2014
• Subjects: HF 5658 .M3 H3 2014; Hafiza Aishah Hj Hashim; Tesis The University of Glasgow 2004; Disclosure in accounting > Malaysia
• Online Access: http://dspace.psnz.umt.edu.my/xmlui/handle/123456789/3047

This study examines the factors that influence the extent of the voluntary disclosures contained in the annual reports of trading and services sector in Malaysia. The four variables tested are firm size, assets-in-place, profitability and type of auditor. The empirical evidence suggests that firm s...