000 02201nam a2200253 4500
999 _c383405
_d383405
003 APU
005 20201224025400.0
008 200226b2019 ||||| |||| 00| 0 eng d
050 _aPG-24-0144
100 0 _aSIA SIEW WEI (TP040775)
_945451
245 1 2 _aA COMPARATIVE STUDY ABOUT THE ADOPTION RATE OF INTEGRATED REPORTING AMONG THE LISTED COMPANIES IN MALAYSIA AND SOUTH AFRICA /
_cSIA SIEW WEI.
260 _aKuala Lumpur :
_bAsia Pacific University,
_c2020.
300 _aix, 115 pages :
_billustrations ;
_c30 cm.
502 _aA 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 _aThe 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 _aKuala Lumpur Stock Exchange
_zMalaysia.
_946935
610 0 _aJohannesburg Securities Exchange.
_946936
650 0 _aCorporation reports
_zMalaysia.
_922174
650 0 _aCorporation reports
_zSouth Africa.
_946933
650 0 _aFinancial statements.
_946937
650 0 _aCorporations, Foreign
_xLaw and legislation.
_946934
700 0 _aMr. Suresh Kumar Kandiah
_eSupervisor.
_946870
942 _2lcc
_cUndergraduate Theses