A COMPARATIVE STUDY ABOUT THE ADOPTION RATE OF INTEGRATED REPORTING AMONG THE LISTED COMPANIES IN MALAYSIA AND SOUTH AFRICA / SIA SIEW WEI.
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TextPublication details: Kuala Lumpur : Asia Pacific University, 2020Description: ix, 115 pages : illustrations ; 30 cmSubject(s): Kuala Lumpur Stock Exchange -- Malaysia | Johannesburg Securities Exchange | Corporation reports -- Malaysia | Corporation reports -- South Africa | Financial statements | Corporations, Foreign -- Law and legislationLOC classification: PG-24-0144Dissertation 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). Summary: 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.
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APU Library Reference Collection | Undergraduate Theses | PG-24-0144 (Browse shelf (Opens below)) | 1 | Not for loan (Restricted access) | 00018587 |
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).
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.
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