Nazli Anum

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Mohd Ghazali

Universiti Tenaga Nasional

Mohd Izam Ghazali

Northern University of Malaysia

Mohd. Zulkifli Mohd. Ghazali

City University College of Science and Technology

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Northern University of Malaysia

City University College of Science and Technology

University of Technology Malaysia

Illinois Institute of Technology

University of Sussex

Universiti Tenaga Nasional

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Exploring theoretical explanations of voluntary disclosure by quantitative and qualitative investigation : evidence form Malaysia

Mohd Ghazali Nazli Anum

Voluntary disclosure

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Voluntary disclosure in Malaysian corporate annual reports

Mohd Ghazali Nazli Anum

The legal and regulatory framework for financial reporting in Malaysia is governed by the Companies Act 1965, accounting standards approved by the Malaysian Accounting Standards Board and the Bursa Malaysia Listing Requirements. Voluntary disclosure in the context of Malaysian listed companies can be defined as items of information which are not specified by any of the aforementioned pronouncements.

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Ownership structure, corporate governance and corporateperformance in Malaysia

Mohd. Zulkifli Mohd. Ghazali Nazli Anum

Purpose – Following the 1997 Asian financial crisis, the Malaysian Government introduced new regulations on corporate governance, recognizing the importance of restoring market confidence. The purpose of this paper is to evaluate the impact of the implementation of these new regulations on corporate performance

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The importance and usefulness of corporate annual reports in Malaysia: views of preparers and users

IIUM Press eBooks (2009)

Mohd Izam Ghazali Nazli Anum

This study examines the importance and usefulness of corporate annual reports in Malaysia. Unlike prior research, which investigates the users' perceptions (e.g. Anderson, 1981; Abu Nassar and Rutherford, 1996; Naser et al, 2003; Al-Razeen and Karbhari, 2004; Mirshekary and Saudagaran, 2005), this study looks at the perceptions of preparers and users of corporate annual reports in an attempt to find if there is a gap between what users and preparers perceived about annual reports. A questionnaire survey was carried out to elicit opinions from the chief financial officers and investment analysts. The findings appear to suggest that while preparers regarded the annual reports as the most importance source of corporate information, users ranked the annual report second importance after visits to company and communication with the managements. The difference in opinions regarding the importance of visits to company and communication with the management was found to be statistically significant at the 5% level. Nonetheless, both groups of respondents were of the same view that the income statement and cash flow statement were the most important sections of the annual reports. The Chairman's Statement was found to be least important. On the issue of current disclosures in annual reports are already adequate, preparers believed that they need slight improvement (mean score = 2.35) while users felt that some improvements are required (mean score + 3.06). Preparers and users had different opinions on whether there should be more disclosure, preparers tend to agree moderately (mean score = 3.53). These differences were statistically significant at 5% level. Although a higher proportion of users were of the opinion that additional disclosures should be mandated, the proportion was not significantly different from that of preparers.

Financial statement

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