Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports

This study seeks to identify the perceptions of professional investors regarding the use and usefulness of corporate quarterly reports of companies in Malaysia. The findings show that quarterly reports are used and are useful, although the reports are not the most sought-after source of information....

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Main Authors:	Ku Nor Izah Ku Ismail, Roy Chandler
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2005
Online Access:	http://journalarticle.ukm.my/1764/ http://journalarticle.ukm.my/1764/ http://journalarticle.ukm.my/1764/1/Jp24-05.pdf

id	ukm-1764
recordtype	eprints
spelling	ukm-17642016-12-14T06:30:11Z http://journalarticle.ukm.my/1764/ Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports Ku Nor Izah Ku Ismail, Roy Chandler, This study seeks to identify the perceptions of professional investors regarding the use and usefulness of corporate quarterly reports of companies in Malaysia. The findings show that quarterly reports are used and are useful, although the reports are not the most sought-after source of information. This paper provides evidence that the purpose of quarterly financial reports goes beyond forecasting the forthcoming annual results. The reports are also utilised, among other things, to predict results beyond the current period and to provide feedback information concerning financial performance for comparison with earlier expectations. This paper suggests that the relative usefulness of quarterly financial reporting would depend on the type of investors. Also, the findings may be useful to policy makers in preparing regulations on quarterly financial reporting as well as to provide opportunities for more research on the subject Penerbit Universiti Kebangsaan Malaysia 2005-07 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/1764/1/Jp24-05.pdf Ku Nor Izah Ku Ismail, and Roy Chandler, (2005) Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports. Jurnal Pengurusan, 24 . pp. 105-124. ISSN 0127-2713 http://www.ukm.my/penerbit/jurus.htm
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	This study seeks to identify the perceptions of professional investors regarding the use and usefulness of corporate quarterly reports of companies in Malaysia. The findings show that quarterly reports are used and are useful, although the reports are not the most sought-after source of information. This paper provides evidence that the purpose of quarterly financial reports goes beyond forecasting the forthcoming annual results. The reports are also utilised, among other things, to predict results beyond the current period and to provide feedback information concerning financial performance for comparison with earlier expectations. This paper suggests that the relative usefulness of quarterly financial reporting would depend on the type of investors. Also, the findings may be useful to policy makers in preparing regulations on quarterly financial reporting as well as to provide opportunities for more research on the subject
format	Article
author	Ku Nor Izah Ku Ismail, Roy Chandler,
spellingShingle	Ku Nor Izah Ku Ismail, Roy Chandler, Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports
author_facet	Ku Nor Izah Ku Ismail, Roy Chandler,
author_sort	Ku Nor Izah Ku Ismail,
title	Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports
title_short	Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports
title_full	Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports
title_fullStr	Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports
title_full_unstemmed	Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports
title_sort	perceptions of professional investors in malaysia on the usefulness of quarterly financial reports
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2005
url	http://journalarticle.ukm.my/1764/ http://journalarticle.ukm.my/1764/ http://journalarticle.ukm.my/1764/1/Jp24-05.pdf
first_indexed	2023-09-18T19:34:16Z
last_indexed	2023-09-18T19:34:16Z
_version_	1777405165344653312

Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports

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