Please use this identifier to cite or link to this item: https://ptsldigital.ukm.my/jspui/handle/123456789/394419
Title: Voluntary Annual Report Disclosures By Malaysia Multinational Corporations
Authors: Fathyah Hashim
Conference Name: International Seminar Empowering Economy & business in Free Trade Era
Keywords: Voluntary disclosures
Multinational Corporations
Conference Date: 13/12/2005
Conference Location: Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Abstract: Annual reports disclosure of multinational corporations (MNCs) is subject to various domestic as well as international users requirements. Voluntary disclosures act as one of the ways that these MNCs can use to overcome the gap between information provided in annual reports and information expectation by these users. This study examines the relationship between the level of information disclosures and some of the MNCs characteristics. The level of disclosures is based on the amount of the voluntary disclosure information gathered from annual reports of listed MNCs on Bursa Malaysia across six industries. Overall, the results show that level of voluntary information disclosures is positively related to size of the company and the type of audit. Meanwhile, the level of multinationality is significantly related to tire level of projected information disclosures and MNCs in particular industries (e.g. construction industry) seem particularly inclined to provide such information (e.g. summary of history results). Thus, these results indicate that the factors explaining voluntary annual report disclosures differ by the types of voluntary information presented in annual reports
Call Number: sem HD30.4.I537 2005
Appears in Collections:Seminar Papers/ Proceedings / Kertas Kerja Seminar/ Prosiding

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