Abdul Rahman, Azhar and Hamdan, Mohd Diah and Ibrahim, Mohd Azhar (2014) The use of graphs in Malaysian companies’ corporate reports: A longitudinal study. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

Preview

PDF Available under License Creative Commons Attribution Non-commercial No Derivatives. Download (383kB) | Preview

Abstract

The purpose of this paper is to examine the nature and extent of voluntary disclosure of graphical information in the annual reports of 54 non-financial public listed companies in Malaysia using a longitudinal approach.The results show that the disclosure of graphical information in Malaysian companies’ annual reports has increased at an ‘average level’ over the thirty-year period. The majority of Malaysian companies prefer to use the bar graphs and the most frequently graphed variables are profit, turnover, earnings per share, and shareholders’ fund.The implications of this study are that: a) companies should be aware of the usefulness and advantages of providing graphical information for the benefit of various user groups; b) it may timely for the accounting regulatory bodies to propose a minimum/adequate level of graphical information using selected items of high importance to users of annual reports; and to formulate suitable guidelines in order to standardise the presentation of graphical information in annual reports of companies.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Voluntary disclosure; graphical information; annual reports; graphs; Malaysia
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Prof. Madya Dr. Azhar Abdul Rahman
Date Deposited:	31 Mar 2015 09:02
Last Modified:	12 Apr 2016 06:03
URI:	https://repo.uum.edu.my/id/eprint/13454

Actions (login required)

View Item