Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh

Annual reports disclosure of multinational corporations (MNCs) is subject to various domestic as well as international users requirements. Voluntary disclosures act as one of the ways that these MNCs can use to overcome the gap between information provided in annual reports and information expectati...

Full description

Bibliographic Details
Main Authors: Hashim, Fathyah, Mohd Saleh, Norman
Format: Article
Language:English
Published: UPENA 2007
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/4205/2/4205.pdf
_version_ 1825733746241830912
author Hashim, Fathyah
Mohd Saleh, Norman
author_facet Hashim, Fathyah
Mohd Saleh, Norman
author_sort Hashim, Fathyah
collection UITM
description Annual reports disclosure of multinational corporations (MNCs) is subject to various domestic as well as international users requirements. Voluntary disclosures act as one of the ways that these MNCs can use to overcome the gap between information provided in annual reports and information expectation by these users. This study examines the relationship between the level of information disclosures and some of the MNCs characteristics. The level of disclosures is based on the amount of the voluntary disclosure information gathered from annual reports of listed MNCs on Bursa Malaysia across six industries. Overall, the results show that level of voluntary information disclosures is positively related to size of the company and the type of audit. Meanwhile, the level of multinationality is significantly related to the level of projected information disclosures. We also found MNCs in particular industries (e.g. construction industry) seem particularly inclined to provide certain information (e.g. summary of history results). Additional tests show that the level of multinationality and the number of countries where the products were exported jointly determine the level of voluntary disclosure in MNCs. Thus, these results indicate that the factors explaining voluntary annual report disclosures differ by the types of voluntary information presented. in annual reports.
first_indexed 2024-03-06T01:21:39Z
format Article
id oai:ir.uitm.edu.my:4205
institution Universiti Teknologi MARA
language English
last_indexed 2024-03-06T01:21:39Z
publishDate 2007
publisher UPENA
record_format dspace
spelling oai:ir.uitm.edu.my:42052023-12-31T07:14:12Z https://ir.uitm.edu.my/id/eprint/4205/ Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh Hashim, Fathyah Mohd Saleh, Norman Periodicals. Societies. Serials Annual reports disclosure of multinational corporations (MNCs) is subject to various domestic as well as international users requirements. Voluntary disclosures act as one of the ways that these MNCs can use to overcome the gap between information provided in annual reports and information expectation by these users. This study examines the relationship between the level of information disclosures and some of the MNCs characteristics. The level of disclosures is based on the amount of the voluntary disclosure information gathered from annual reports of listed MNCs on Bursa Malaysia across six industries. Overall, the results show that level of voluntary information disclosures is positively related to size of the company and the type of audit. Meanwhile, the level of multinationality is significantly related to the level of projected information disclosures. We also found MNCs in particular industries (e.g. construction industry) seem particularly inclined to provide certain information (e.g. summary of history results). Additional tests show that the level of multinationality and the number of countries where the products were exported jointly determine the level of voluntary disclosure in MNCs. Thus, these results indicate that the factors explaining voluntary annual report disclosures differ by the types of voluntary information presented. in annual reports. UPENA 2007 Article NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/4205/2/4205.pdf Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh. (2007)
spellingShingle Periodicals. Societies. Serials
Hashim, Fathyah
Mohd Saleh, Norman
Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh
title Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh
title_full Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh
title_fullStr Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh
title_full_unstemmed Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh
title_short Voluntary annual report disclosures by Malaysian multinational corporations / Fathyah Hashim and Norman Mohd Saleh
title_sort voluntary annual report disclosures by malaysian multinational corporations fathyah hashim and norman mohd saleh
topic Periodicals. Societies. Serials
url https://ir.uitm.edu.my/id/eprint/4205/2/4205.pdf
work_keys_str_mv AT hashimfathyah voluntaryannualreportdisclosuresbymalaysianmultinationalcorporationsfathyahhashimandnormanmohdsaleh
AT mohdsalehnorman voluntaryannualreportdisclosuresbymalaysianmultinationalcorporationsfathyahhashimandnormanmohdsaleh