000 -LEADER |
fixed length control field |
02201nam a2200253 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
APU |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20201224025400.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
200226b2019 ||||| |||| 00| 0 eng d |
050 ## - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
PG-24-0144 |
100 0# - MAIN ENTRY--PERSONAL NAME |
Personal name |
SIA SIEW WEI (TP040775) |
9 (RLIN) |
45451 |
245 12 - TITLE STATEMENT |
Title |
A COMPARATIVE STUDY ABOUT THE ADOPTION RATE OF INTEGRATED REPORTING AMONG THE LISTED COMPANIES IN MALAYSIA AND SOUTH AFRICA / |
Statement of responsibility, etc |
SIA SIEW WEI. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Kuala Lumpur : |
Name of publisher, distributor, etc |
Asia Pacific University, |
Date of publication, distribution, etc |
2020. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
ix, 115 pages : |
Other physical details |
illustrations ; |
Dimensions |
30 cm. |
502 ## - DISSERTATION NOTE |
Dissertation note |
A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance (UC3F1906AF). |
520 ## - SUMMARY, ETC. |
Summary, etc |
The purpose of this study is to access the adoption rate of integrated reporting among the Malaysia and South Africa listed companies which listed in Bursa Malaysia and Johannesburg Securities Exchange (JSE). The variables that may affect the adoption rate used in this study included firm size, regulatory requirement, legal system, and enhancement of corporation reputation and financial performance while the level of disclosure information is used as measurement to measure the adoption rate of Malaysia and South Africa public listed companies in Banking, Construction, Tourism, and Technology Sector. This study uses publicly available data from audited annual reports and integrated reports of a sample of 20 Malaysia public listed companies and 20 South Africa listed companies for the period from 2014 to 2018. The result of this study revealed that four variables have positive and relationship on Malaysia adoption rate of Integrated Reporting which are supported by Sig. sourced from multiple regressions analysis. |
610 #0 - SUBJECT ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
Kuala Lumpur Stock Exchange |
Geographic subdivision |
Malaysia. |
9 (RLIN) |
46935 |
610 #0 - SUBJECT ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
Johannesburg Securities Exchange. |
9 (RLIN) |
46936 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Corporation reports |
Geographic subdivision |
Malaysia. |
9 (RLIN) |
22174 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Corporation reports |
Geographic subdivision |
South Africa. |
9 (RLIN) |
46933 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Financial statements. |
9 (RLIN) |
46937 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Corporations, Foreign |
General subdivision |
Law and legislation. |
9 (RLIN) |
46934 |
700 0# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Mr. Suresh Kumar Kandiah |
Relator term |
Supervisor. |
-- |
46870 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Koha item type |
Undergraduate Theses |