Malaysian institutional investors' annual reports information needs

• Main Authors: Yusoff, Noor Haslina, Mohd Hanefah, Mustafa
• Format: Article
• Language: English
• Published: Universiti Utara Malaysia 1995
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/887/1/Noor_Haslina_Yusoff.pdf; http://repo.uum.edu.my/887/; http://mmj.uum.edu.my
• Institution: Universiti Utara Malaysia

This paper examines annual report information needs of Malaysian institutional investors. Data were collected from a sample of 286 institutions (compresing government agencies and private industries)through questionnaires, and were analysed to test for differences and relationships in the extent of usage and perceived importance of annual reports in Malaysia. The results indicate some significant differences in the extent of usage and in the perceived importance of items in annual reports between institutional investors.