THE PERCEIVED IMPORTANCE OF SELECTED DISCLOSURE ITEMS TO ACCOUNTANTS IN MALAYSIA

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Abstract

This study examines the perception of one user group (i.e. accountants) in Malaysia regarding the importance of selected items of information that may appear in annual corporate reports by using mail questionnaire. The evidence of this study indicates that the respondents perceive 53 items (95%) as ’important’ to ’very very important’ category and only three items are regarded as ’less important’. They also place greater importance to items of a ‘forward-looking’ nature and information that is beyond the statutory requirements. A comparison with three other studies conducted in developing countries reveal that only five items are ranked among the top ten items between any two countries. The evidence on Malaysia is relevant to other developing countries and beyond.

Keywords: Perception, Accountants, Disclosure items, Consensus, Questionnaire, Malaysia

How to cite this paper: Rahman, A. A. (2007). The perceived importance of selected disclosure items to accountants in Malaysia. Corporate Ownership & Control, 4(2-2), 281-291. https://doi.org/10.22495/cocv4i2c2p4