Disclosure of voluntary accounting ratios by Malaysian listed companies

• المؤلفون الرئيسيون: Abdullah, Azrul, Ku Ismail, Ku Nor Izah
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: 2005
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/11756/1/Azrul.pdf; http://repo.uum.edu.my/11756/

Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore useful additions to financial reports.This paper examines the reporting of voluntary accounting ratio by Malaysian companies in corporate annual reports.Drawing on agency and signaling theories, thi...