Abstract:The main focus of the National Cooperative Policy 2011-2020 is to ensure that cooperatives in Malaysia comply with cooperative legislation. This study aimed to test the relationship between the characteristics of the cooperative with the quality of the cooperative’s annual financial reporting. The independent variables of the cooperative characteristics tested were the size and type of business. The selected study data is the annual report of the cooperative and a total of one hundred and twenty annual reports… Show more
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.