Developing mandatory disclosure index (MDI) of financial statement in Malaysian local government

• Main Authors: Engku Ali, Engku Ismail, Saidin, Siti Zabedah
• Format: Conference or Workshop Item
• Language: English
• Published: 2016
• Subjects: HF5601 Accounting; JS Local government Municipal government
• Online Access: http://repo.uum.edu.my/20812/1/ICAS%202016%20332-337.pdf; http://repo.uum.edu.my/20812/; http://icas.my/index.php/proceedings/209-developing-mandatory-disclosure-index-mdi-of-financial-statement-in-malaysian-local-government

The objective of this study is to develop a mandatory disclosure index (MDI) of financial statements for local government in Malaysia.The method for developing the MDI is based on the legal and regulatory requirements and related literature.This study adopted the procedure suggested by Gore (2002),...