Preparers' perceptions towards quarterly financial reporting in Malaysia

This study examines the perceptions of preparers of financial reports towards the issues surrounding corporate quarterly financial reporting in Malaysia. Questionnaires were mailed to chief financial officers of the Kuala Lumpur Stock Exchange (KLSE) listed companies, from whom 106 usable responses...

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Main Authors: Ku Ismail, Ku Nor Izah, Chandler, Roy
Format: Article
Language:English
Published: Universiti Utara Malaysia 2004
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Online Access:http://repo.uum.edu.my/2929/1/mmj822.pdf
http://repo.uum.edu.my/2929/
http://mmj.uum.edu.my/
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Language: English
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spelling my.uum.repo.29292011-05-12T06:37:09Z http://repo.uum.edu.my/2929/ Preparers' perceptions towards quarterly financial reporting in Malaysia Ku Ismail, Ku Nor Izah Chandler, Roy HF5601 Accounting This study examines the perceptions of preparers of financial reports towards the issues surrounding corporate quarterly financial reporting in Malaysia. Questionnaires were mailed to chief financial officers of the Kuala Lumpur Stock Exchange (KLSE) listed companies, from whom 106 usable responses were gathered. The findings provide evidence that some preparers are not keen of the idea of quarterly reporting, despite the enforcement of the requirement. However, a majority of preparers are content with the current allowable reporting lag of two months, satisfied with the current content of the quarterly reports, and agree that management should at least discuss the quarterly results with the auditors. With respect to other matters, preparers expressed the view that the quarterly reports are reliable. However,there is also evidence that the first three quarterly reports are perceived to be less reliable than the fourth quarterly reports. The findings serve as an avenue for more research on quarterly financial reporting in Malaysia and other jurisdictions. Universiti Utara Malaysia 2004 Article PeerReviewed application/pdf en http://repo.uum.edu.my/2929/1/mmj822.pdf Ku Ismail, Ku Nor Izah and Chandler, Roy (2004) Preparers' perceptions towards quarterly financial reporting in Malaysia. Malaysian Management Journal, 8 (2). pp. 17-32. ISSN 0128-6226 http://mmj.uum.edu.my/
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ku Ismail, Ku Nor Izah
Chandler, Roy
Preparers' perceptions towards quarterly financial reporting in Malaysia
description This study examines the perceptions of preparers of financial reports towards the issues surrounding corporate quarterly financial reporting in Malaysia. Questionnaires were mailed to chief financial officers of the Kuala Lumpur Stock Exchange (KLSE) listed companies, from whom 106 usable responses were gathered. The findings provide evidence that some preparers are not keen of the idea of quarterly reporting, despite the enforcement of the requirement. However, a majority of preparers are content with the current allowable reporting lag of two months, satisfied with the current content of the quarterly reports, and agree that management should at least discuss the quarterly results with the auditors. With respect to other matters, preparers expressed the view that the quarterly reports are reliable. However,there is also evidence that the first three quarterly reports are perceived to be less reliable than the fourth quarterly reports. The findings serve as an avenue for more research on quarterly financial reporting in Malaysia and other jurisdictions.
format Article
author Ku Ismail, Ku Nor Izah
Chandler, Roy
author_facet Ku Ismail, Ku Nor Izah
Chandler, Roy
author_sort Ku Ismail, Ku Nor Izah
title Preparers' perceptions towards quarterly financial reporting in Malaysia
title_short Preparers' perceptions towards quarterly financial reporting in Malaysia
title_full Preparers' perceptions towards quarterly financial reporting in Malaysia
title_fullStr Preparers' perceptions towards quarterly financial reporting in Malaysia
title_full_unstemmed Preparers' perceptions towards quarterly financial reporting in Malaysia
title_sort preparers' perceptions towards quarterly financial reporting in malaysia
publisher Universiti Utara Malaysia
publishDate 2004
url http://repo.uum.edu.my/2929/1/mmj822.pdf
http://repo.uum.edu.my/2929/
http://mmj.uum.edu.my/
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