The Current Disclosure Status of Interim Reporting by Malaysian Companies*

Alias, Norhayati; Clark, Murray B.; Roudaki, Jamal

doi:10.2139/ssrn.1464465

Cited by 5 publications

(2 citation statements)

References 10 publications

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“…Thus, greater the timeliness of quarterly reporting connected with greater responsiveness of investors to firm specific information. A researcher examined the information disclosure of interim financial reports by Malaysian companies [7]. It describes that Companies seemed to delay the submission of reports until the deadline is almost reached, especially for fourth quarter.…”

Section: Literature Reviewmentioning

confidence: 99%

Perceptions of Professional Investors in Pakistan on the Usefulness of Quar Terly Reports

Sahi¹

2018

Malays. e commer. j.

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The purpose of this study is to empirically examine the perception of professional investors in Pakistan regarding the usefulness of quarterly reports of companies. The perceptions of professional investors were solicited by using a questionnaire survey method.150 questionnaires were distributed in order to collect data. Out of which, 129 questionnaires were received and in a position for further analysis. Hence, the response rate was 86%. Descriptive statistics and Kruskal-Wallis test were used to evaluate the results. Findings show that the quarterly reports are useful for professional investors in Pakistan for their investment decision making process. This study provides evidence that the main purpose of quarterly reports according to professional investors, is to estimate the forthcoming annual results. The quarterly reports are also utilized for other purposes such as to evaluate the management performance and to ascertain turning points in earnings trend or liquidity. Professional investors considered the quarterly reports as third important source and considered the annual reports as the most important source of information in Pakistan. Furthermore, the study also provide evidence that the relative usefulness of quarterly reports depends on the professional investor's interests and their intensity of analysis. It indicates that there is a significant difference in the perception of professional investors regarding different purposes of quarterly reports. On the other hand, there is no significant difference in the perception of professional investors regarding different sources of information.

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Section: Literature Reviewmentioning

confidence: 99%

Perceptions of Professional Investors in Pakistan on the Usefulness of Quar Terly Reports

Sahi¹

2018

Malays. e commer. j.

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“…In fact, Lang andLundholm (1993), andBetosan (1997) documented financial reports as a vital source of information to outsiders. this, Allen et al (1999) and Alias et al (2009) documented that these reports supply investors with pertinent, dependable and newest material information with regard to the financial standing of the publicly listed companies, enabling them to make informed investment decisions, particularly, in earnings and share prices' predictions.…”

Section: Introductionmentioning

confidence: 99%

The Relationship between Voluntary Disclosure and Company Performances on Interim Reports in Jordan Using the Method of Causality Directions

Albawwat¹,

Basah²,

Khairi³

2015

IJEF

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The focal point of this study is on voluntary disclosure in interim financial reports of the ASE listed companies in Jordan. The initiatives of voluntary disclosure have been under global scrutiny since the last two decades, owing to various stakeholders' persistent needs to be more informed about their corporations. As the mandatory corporate disclosure itself is insufficient, the study attempts to assess the directions of causality between the degree of voluntary disclosure and corporate performance in the half-yearly reports released by companies listed in the Jordan's ASE for the period of 5 years (2009)(2010)(2011)(2012)(2013). The Granger tests were employed to ascertain the causality between voluntary disclosures and corporate performance in the half-yearly reports. From the test outcomes, most companies (50) show no directional causality, 21 companies demonstrate unidirectional causality while one company has bidirectional causality. The quality of voluntary disclosure appears to have high correlation with the performance of companies their half-yearly reports. Thus, high levels of transparency and quality of disclosure lead to good governance and enhance company's performance, while low voluntary disclosure makes it more difficult to forecast the company's performance.

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An Exploratory Study on Voluntary Disclosure and Interim Financial Reporting in Jordan

Ah¹,

My²,

Kf³

2015

International JAR

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The Current Disclosure Status of Interim Reporting by Malaysian Companies*

Cited by 5 publications

References 10 publications

Perceptions of Professional Investors in Pakistan on the Usefulness of Quar Terly Reports

Perceptions of Professional Investors in Pakistan on the Usefulness of Quar Terly Reports

The Relationship between Voluntary Disclosure and Company Performances on Interim Reports in Jordan Using the Method of Causality Directions

An Exploratory Study on Voluntary Disclosure and Interim Financial Reporting in Jordan

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