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• W2244168122 abstract "The purpose of this study is to determine the level of quality of Non-Financial Information disclosure in Malaysia. Non-Financial Information disclosure in this study refers to Corporate Social Responsibility disclosure, Intellectual Capital disclosure, Risk Management disclosure and Corporate Governance disclosure. This study also aims to examine the influence of quality of Non-Financial Information on firm’s profitability. It further identifies which Non Financial Information disclosure has the highest influence on firm’s profitability. Data was collected from 100 selected annual reports of Public Listed Companies by using random sampling technique and was analyzed by using Multiple Linear Regression. Two ratios have been used to measure the firms’ profitability. This study reveals mixed finding on the influence of Non-Financial and firms’ profitability. The results show that Corporate Governance disclosure has the highest influence on firm’s profitability. This study provides useful insight to the authorities on the level of quality of Non-Financial Information and this information enables them to focus on areas that need improvement. This study also gives a better understanding to the users of annual reports on the influence of Non-Financial Information disclosure on firm’s profitability." @default.
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• W2244168122 date "2014-12-28" @default.
• W2244168122 modified "2023-09-25" @default.
• W2244168122 title "Does Quality of Non-Financial Information Disclosure Influence Firms’ Profitability in Malaysia?" @default.
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• W2244168122 doi "https://doi.org/10.6007/ijarafms/v4-i4/1360" @default.
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