University reporting: a case of Malaysia
This paper is an attempt to study the items disclosure of Malaysian universities reporting with the extent of quality index towards the universities reporting. The study has developed 45 items of index disclosure based on framework of Modified Accountability Disclosure (MAD) index. The data were col...
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| Format: | Article |
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American Scientific Publishers
2015
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| Summary: | This paper is an attempt to study the items disclosure of Malaysian universities reporting with the extent of quality index towards the universities reporting. The study has developed 45 items of index disclosure based on framework of Modified Accountability Disclosure (MAD) index. The data were collected throughout 2012 universities annual report. The overall finding reveals that the quality of universities’ 2012 annual report is maintained high which is consistent with the framework. The result empirically proves that 40 items could be used for university reporting checklist to ascertain university reporting’s level of disclosure. There are some of limitations that have been discussed. Future research will also come into discussion. |
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