Exploring Forward-Looking Information Disclosure Practices: Insights from the Malaysian Landscape in the IFRS Era
The current study seeks to comprehensively explore Forward-Looking Information Disclosure (FLID) practices in Malaysian firms' annual report narratives. Using a dataset spanning nine years and comprising 1971 firm-year observations, the current study employs visual and statistical analyses to e...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Human Resource Management Academic Research Society (HRMARS)
2024
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| Subjects: | |
| Online Access: | http://umpir.ump.edu.my/id/eprint/40179/1/Exploring%20Forward-Looking%20Information%20Disclosure%20Practices%20Insights%20from%20the%20Malaysian%20Landscape%20in%20the%20IFRS%20Era.pdf |