Disclosure of voluntary accounting ratios by Malaysian listed companies
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,...
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Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Emerald Group Publishing Limited
2008
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Subjects: | |
Online Access: | http://repo.uum.edu.my/4414/1/Di.pdf http://repo.uum.edu.my/4414/ http://dx.doi.org/10.1108/19852510880000632 |
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Institution: | Universiti Utara Malaysia |
Language: | English |