Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1

This study discusses the financial statements presentation practice by listed companies on the Bursa Malaysia. Random sampling technique was used in this study. Out of 598 companies, 281 companies from various industries were selected for the period ended 31st December 2003. An annual report was use...

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Main Authors: Ali Khan, Mohd. Noor Azli, Abdul Rahim, Kamaruzzaman
Format: Monograph
Language:English
Published: Faculty of Management and Human Resource Development 2005
Subjects:
Online Access:http://eprints.utm.my/id/eprint/3783/1/MOHDNOORAZLIKHAN75096.pdf
http://eprints.utm.my/id/eprint/3783/
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spelling my.utm.37832017-08-06T08:05:10Z http://eprints.utm.my/id/eprint/3783/ Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1 Ali Khan, Mohd. Noor Azli Abdul Rahim, Kamaruzzaman HF5601 Accounting This study discusses the financial statements presentation practice by listed companies on the Bursa Malaysia. Random sampling technique was used in this study. Out of 598 companies, 281 companies from various industries were selected for the period ended 31st December 2003. An annual report was used to analyse the financial statements presentation practice of the Bursa Malaysia listed companies. This study showed that all the research samples comply with Malaysian Accounting Standards Board (MASB) 1. Furthermore, this study revealed that the rate of English language usage in the annual report is very high (exceed 90%). There are certain different aspects in financial statements presentation which are the arrangement, terms usage and accounting method applied in the financial statements. Faculty of Management and Human Resource Development 2005 Monograph NonPeerReviewed application/pdf en http://eprints.utm.my/id/eprint/3783/1/MOHDNOORAZLIKHAN75096.pdf Ali Khan, Mohd. Noor Azli and Abdul Rahim, Kamaruzzaman (2005) Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1. Project Report. Faculty of Management and Human Resource Development, Skudai, Johor. (Unpublished)
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ali Khan, Mohd. Noor Azli
Abdul Rahim, Kamaruzzaman
Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1
description This study discusses the financial statements presentation practice by listed companies on the Bursa Malaysia. Random sampling technique was used in this study. Out of 598 companies, 281 companies from various industries were selected for the period ended 31st December 2003. An annual report was used to analyse the financial statements presentation practice of the Bursa Malaysia listed companies. This study showed that all the research samples comply with Malaysian Accounting Standards Board (MASB) 1. Furthermore, this study revealed that the rate of English language usage in the annual report is very high (exceed 90%). There are certain different aspects in financial statements presentation which are the arrangement, terms usage and accounting method applied in the financial statements.
format Monograph
author Ali Khan, Mohd. Noor Azli
Abdul Rahim, Kamaruzzaman
author_facet Ali Khan, Mohd. Noor Azli
Abdul Rahim, Kamaruzzaman
author_sort Ali Khan, Mohd. Noor Azli
title Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1
title_short Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1
title_full Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1
title_fullStr Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1
title_full_unstemmed Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1
title_sort kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan malaysian accounting standards board (masb) 1
publisher Faculty of Management and Human Resource Development
publishDate 2005
url http://eprints.utm.my/id/eprint/3783/1/MOHDNOORAZLIKHAN75096.pdf
http://eprints.utm.my/id/eprint/3783/
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score 13.160551