An empirical evidence of malay accounting terminology in Malaysian Annual Report

The primary objective of this study is to examine the use of Malay terminology in the annual reports of listed companies on Bursa Malaysia. The study was made to a company for ten years beginning in 2001 until 2010. A total of 234 samples from a total population of companies listed on Bursa Malaysia...

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Main Author: Ali Khan, Mohd. Noor Azli
Format: Conference or Workshop Item
Published: 2012
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Online Access:http://eprints.utm.my/id/eprint/34464/
https://www.researchgate.net/publication/264891855_AN_EMPIRICAL_EVIDENCE_OF_MALAY_ACCOUNTING_TERMINOLOGY_IN_MALAYSIAN_ANNUAL_REPORT
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spelling my.utm.344642017-09-13T08:50:58Z http://eprints.utm.my/id/eprint/34464/ An empirical evidence of malay accounting terminology in Malaysian Annual Report Ali Khan, Mohd. Noor Azli HD28 Management. Industrial Management The primary objective of this study is to examine the use of Malay terminology in the annual reports of listed companies on Bursa Malaysia. The study was made to a company for ten years beginning in 2001 until 2010. A total of 234 samples from a total population of companies listed on Bursa Malaysia which totaled 844 companies in 2010. The study was conducted in accordance with the Financial Reporting Standard (FRS) 101 for the Presentation of Financial Statements. All samples must have financial data using the Malay language in the annual report. More detailed study done on terminology used in the Statement of Financial Position, Statement of Financial Comprehensive, Statement of Changes in Equity and Statement of Cash Flow. The study also revealed that the use of Malay terminology and term for reporting financial information and business is lower among companies listed on Bursa Malaysia. This study is important for further studies related to the financial statements reporting the use of terminology in Malay language as an intermediary in the delivery of accounting information. 2012 Conference or Workshop Item PeerReviewed Ali Khan, Mohd. Noor Azli (2012) An empirical evidence of malay accounting terminology in Malaysian Annual Report. In: 2nd International Conference on Management, 11-12 Jun 2012, Langkawi Island, Kedah, Malaysia. https://www.researchgate.net/publication/264891855_AN_EMPIRICAL_EVIDENCE_OF_MALAY_ACCOUNTING_TERMINOLOGY_IN_MALAYSIAN_ANNUAL_REPORT
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Ali Khan, Mohd. Noor Azli
An empirical evidence of malay accounting terminology in Malaysian Annual Report
description The primary objective of this study is to examine the use of Malay terminology in the annual reports of listed companies on Bursa Malaysia. The study was made to a company for ten years beginning in 2001 until 2010. A total of 234 samples from a total population of companies listed on Bursa Malaysia which totaled 844 companies in 2010. The study was conducted in accordance with the Financial Reporting Standard (FRS) 101 for the Presentation of Financial Statements. All samples must have financial data using the Malay language in the annual report. More detailed study done on terminology used in the Statement of Financial Position, Statement of Financial Comprehensive, Statement of Changes in Equity and Statement of Cash Flow. The study also revealed that the use of Malay terminology and term for reporting financial information and business is lower among companies listed on Bursa Malaysia. This study is important for further studies related to the financial statements reporting the use of terminology in Malay language as an intermediary in the delivery of accounting information.
format Conference or Workshop Item
author Ali Khan, Mohd. Noor Azli
author_facet Ali Khan, Mohd. Noor Azli
author_sort Ali Khan, Mohd. Noor Azli
title An empirical evidence of malay accounting terminology in Malaysian Annual Report
title_short An empirical evidence of malay accounting terminology in Malaysian Annual Report
title_full An empirical evidence of malay accounting terminology in Malaysian Annual Report
title_fullStr An empirical evidence of malay accounting terminology in Malaysian Annual Report
title_full_unstemmed An empirical evidence of malay accounting terminology in Malaysian Annual Report
title_sort empirical evidence of malay accounting terminology in malaysian annual report
publishDate 2012
url http://eprints.utm.my/id/eprint/34464/
https://www.researchgate.net/publication/264891855_AN_EMPIRICAL_EVIDENCE_OF_MALAY_ACCOUNTING_TERMINOLOGY_IN_MALAYSIAN_ANNUAL_REPORT
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