Disclosure of voluntary accounting ratios by Malaysian listed companies

• المؤلفون الرئيسيون: Abdullah, Azrul, Ku Ismail, Ku Nor Izah
• التنسيق: مقال
• اللغة: English
• منشور في: Emerald Group Publishing Limited 2008
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/4414/1/Di.pdf; http://repo.uum.edu.my/4414/; http://dx.doi.org/10.1108/19852510880000632

Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition 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,...