The importance and usefulness of corporate annual reports in Malaysia

The purpose of this study is to examine the perceived importance and usefulness of corporate annual reports in Malaysia and to determine if there is a difference between the perceptions of preparers and users of corporate annual reports. Data for this study were collected using a questionnaire surve...

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Main Author:	Mohd Ghazali, Nazli Anum
Format:	Article
Language:	English
Published:	Universitas Gadjah Mada 2010
Subjects:	HJ2005 Income and expenditure. The budget
Online Access:	http://irep.iium.edu.my/18875/ http://irep.iium.edu.my/18875/1/the_importance_and_usefulness_of_corporate_annual_reports_in_Malaysia.pdf

id	iium-18875
recordtype	eprints
spelling	iium-188752012-08-07T00:33:19Z http://irep.iium.edu.my/18875/ The importance and usefulness of corporate annual reports in Malaysia Mohd Ghazali, Nazli Anum HJ2005 Income and expenditure. The budget The purpose of this study is to examine the perceived importance and usefulness of corporate annual reports in Malaysia and to determine if there is a difference between the perceptions of preparers and users of corporate annual reports. Data for this study were collected using a questionnaire survey conducted in late 2006 and early 2007. Preparers are represented by chief financial officers while users by investment analysts. The mean scores for preparers and users are compared using the independent samples t test and the non-parametric Mann-Whitney test to determine if there are any statistically significant differences in their opinions. The findings reveal that preparers rank the annual report as the most important source of corporate information. Users, on the other hand, rank the annual report as the second most important after the visits to companies. However, the difference in the mean scores of preparers and those of users on the importance of annual reports is not significant at 5 percent level. The difference in the mean scores for the visits to companies is, on the other hand, statistically significant at 5 percent level. An implication for this finding is whether the annual report serves the information needs of analysts for decision-making purposes. An opportunity thus arises for future research to examine information needs of analysts and if there is a gap between information provided in annual reports and that required by analysts. Universitas Gadjah Mada 2010-01 Article PeerReviewed application/pdf en http://irep.iium.edu.my/18875/1/the_importance_and_usefulness_of_corporate_annual_reports_in_Malaysia.pdf Mohd Ghazali, Nazli Anum (2010) The importance and usefulness of corporate annual reports in Malaysia. Gadjah Mada International Journal of Business, 12 (1). pp. 31-54. ISSN 1411-1128
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ2005 Income and expenditure. The budget
spellingShingle	HJ2005 Income and expenditure. The budget Mohd Ghazali, Nazli Anum The importance and usefulness of corporate annual reports in Malaysia
description	The purpose of this study is to examine the perceived importance and usefulness of corporate annual reports in Malaysia and to determine if there is a difference between the perceptions of preparers and users of corporate annual reports. Data for this study were collected using a questionnaire survey conducted in late 2006 and early 2007. Preparers are represented by chief financial officers while users by investment analysts. The mean scores for preparers and users are compared using the independent samples t test and the non-parametric Mann-Whitney test to determine if there are any statistically significant differences in their opinions. The findings reveal that preparers rank the annual report as the most important source of corporate information. Users, on the other hand, rank the annual report as the second most important after the visits to companies. However, the difference in the mean scores of preparers and those of users on the importance of annual reports is not significant at 5 percent level. The difference in the mean scores for the visits to companies is, on the other hand, statistically significant at 5 percent level. An implication for this finding is whether the annual report serves the information needs of analysts for decision-making purposes. An opportunity thus arises for future research to examine information needs of analysts and if there is a gap between information provided in annual reports and that required by analysts.
format	Article
author	Mohd Ghazali, Nazli Anum
author_facet	Mohd Ghazali, Nazli Anum
author_sort	Mohd Ghazali, Nazli Anum
title	The importance and usefulness of corporate annual reports in Malaysia
title_short	The importance and usefulness of corporate annual reports in Malaysia
title_full	The importance and usefulness of corporate annual reports in Malaysia
title_fullStr	The importance and usefulness of corporate annual reports in Malaysia
title_full_unstemmed	The importance and usefulness of corporate annual reports in Malaysia
title_sort	importance and usefulness of corporate annual reports in malaysia
publisher	Universitas Gadjah Mada
publishDate	2010
url	http://irep.iium.edu.my/18875/ http://irep.iium.edu.my/18875/1/the_importance_and_usefulness_of_corporate_annual_reports_in_Malaysia.pdf
first_indexed	2023-09-18T20:28:07Z
last_indexed	2023-09-18T20:28:07Z
_version_	1777408553422684160

The importance and usefulness of corporate annual reports in Malaysia

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