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 |