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Mandatory disclosure in the annual reports of general insurers in Malaysia


Ku Ismail, Ku Nor Izah and Abdullah, Shamsul Nahar (1998) Mandatory disclosure in the annual reports of general insurers in Malaysia. Analisis, 5 (1&2). ISSN 0127-8983

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Official URL: http://ijms.uum.edu.my

Abstract

This research attempts to investigate the extent to which firms conducting general insurance business comply with the disclosure requirements stipulated in MAS 3(Accounting for General Insurance Business), which was issued and adopted by the Malaysian Institute of Accountants (MIA) in 1991, and the standard related to investments, namely SI 25 (Accounting for Investments). Based on the annual reports of 35 general insurers for the year 1994, the disclosure level was found to be unsatisfactory. The study further showed that insurance companies listed on the KLSE tend to have better disclosure compared with non-listed firms. Firm's size negatively influenced the level of disclosure. The size of the auditing firm, the scope of business and the number of shareholders did not influence the level of disclosure in this study.

Item Type: Article
Uncontrolled Keywords: disclosure in accounting, financial statement, insurance companies
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: College of Business
Depositing User: Prof. Dr. Ku Nor Izah Ku Ismail
Date Deposited: 04 Jul 2010 02:21
Last Modified: 04 Jul 2010 02:21
URI: http://repo.uum.edu.my/id/eprint/99

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