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題 名 | Factors Influencing Voluntary Annual Report Disclosure by Trading and Services Companies: Malaysian Evidence |
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作 者 | Hashim, Hafiza Aishah; | 書刊名 | Academy of Taiwan Business Management Review |
卷 期 | 3:2 2007.08[民96.08] |
頁 次 | 頁102-112 |
分類號 | 494.7 |
關鍵詞 | |
語 文 | 英文(English) |
英文摘要 | This study examines the factors that influence the extent of the voluntary disclosures contained in the annual reports of trading and services sector in Malaysia. The four variables tested are firm size, assets-in-place, profitability and type of auditor. The empirical evidence suggests that firm size and profitability are statistically related to the level of information voluntarily disclosed by trading and services companies in Malaysia. These findings are consistent with the predictions of agency theory. However, no significant effects due to asset-in-place and type of auditor are found in this study. |
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