Mandatory disclosure in the annual reports of general insurers in Malaysia
This research attempts to investigate the extent to which firms conducting general insurance business comply with the disclosure requirements stipulated in MAS 3(Accounting for General Insurance Business), which was issued and adopted by the Malaysian Institute of Accountants (MIA) in 1991, and the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universiti Utara Malaysia
1998
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| Online Access: | https://repo.uum.edu.my/id/eprint/99/1/Ku_Nor_Izah_Ku_Ismail.pdf |
| _version_ | 1825739634532941824 |
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| author | Ku Ismail, Ku Nor Izah Abdullah, Shamsul Nahar |
| author_facet | Ku Ismail, Ku Nor Izah Abdullah, Shamsul Nahar |
| author_sort | Ku Ismail, Ku Nor Izah |
| collection | UUM |
| description | This research attempts to investigate the extent to which firms conducting general insurance business comply with the disclosure requirements stipulated in MAS 3(Accounting for General Insurance Business), which was issued and adopted by the Malaysian Institute of Accountants (MIA) in 1991, and the standard related to investments, namely SI 25 (Accounting for Investments). Based on the annual reports
of 35 general insurers for the year 1994, the disclosure level was found to be unsatisfactory. The study further showed that insurance companies listed on the KLSE tend to
have better disclosure compared with non-listed firms. Firm's size negatively influenced the level of disclosure. The size of the auditing firm, the scope of business
and the number of shareholders did not influence the level of disclosure in this study. |
| first_indexed | 2024-07-04T05:12:39Z |
| format | Article |
| id | uum-99 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:12:39Z |
| publishDate | 1998 |
| publisher | Universiti Utara Malaysia |
| record_format | eprints |
| spelling | uum-992010-07-04T02:21:30Z https://repo.uum.edu.my/id/eprint/99/ Mandatory disclosure in the annual reports of general insurers in Malaysia Ku Ismail, Ku Nor Izah Abdullah, Shamsul Nahar HF5601 Accounting This research attempts to investigate the extent to which firms conducting general insurance business comply with the disclosure requirements stipulated in MAS 3(Accounting for General Insurance Business), which was issued and adopted by the Malaysian Institute of Accountants (MIA) in 1991, and the standard related to investments, namely SI 25 (Accounting for Investments). Based on the annual reports of 35 general insurers for the year 1994, the disclosure level was found to be unsatisfactory. The study further showed that insurance companies listed on the KLSE tend to have better disclosure compared with non-listed firms. Firm's size negatively influenced the level of disclosure. The size of the auditing firm, the scope of business and the number of shareholders did not influence the level of disclosure in this study. Universiti Utara Malaysia 1998 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/99/1/Ku_Nor_Izah_Ku_Ismail.pdf Ku Ismail, Ku Nor Izah and Abdullah, Shamsul Nahar (1998) Mandatory disclosure in the annual reports of general insurers in Malaysia. Analisis, 5 (1&2). ISSN 0127-8983 http://ijms.uum.edu.my |
| spellingShingle | HF5601 Accounting Ku Ismail, Ku Nor Izah Abdullah, Shamsul Nahar Mandatory disclosure in the annual reports of general insurers in Malaysia |
| title | Mandatory disclosure in the annual reports of general insurers in Malaysia |
| title_full | Mandatory disclosure in the annual reports of general insurers in Malaysia |
| title_fullStr | Mandatory disclosure in the annual reports of general insurers in Malaysia |
| title_full_unstemmed | Mandatory disclosure in the annual reports of general insurers in Malaysia |
| title_short | Mandatory disclosure in the annual reports of general insurers in Malaysia |
| title_sort | mandatory disclosure in the annual reports of general insurers in malaysia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/99/1/Ku_Nor_Izah_Ku_Ismail.pdf |
| work_keys_str_mv | AT kuismailkunorizah mandatorydisclosureintheannualreportsofgeneralinsurersinmalaysia AT abdullahshamsulnahar mandatorydisclosureintheannualreportsofgeneralinsurersinmalaysia |