Matches in SemOpenAlex for { <https://semopenalex.org/work/W3096886114> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W3096886114 abstract "Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition to financial reports. This paper examines the reporting of voluntary accounting ratio by Malaysian companies in corporate annual reports. Drawing on agency and signaling theories, this paper explores whether associations exist between company performance and voluntary disclosure of accounting ratios. In particular, associations are tested between the extent of ratio disclosure and company performance (namely profitability, liquidity, leverage, and company efficiency), size and industry. Six hypotheses are tested using data collected from 2003 annual reports of 100 Malaysian listed companies. This paper provides evidence that the extent of voluntary ratio disclosure is low; and size, industry as well as liquidity significantly influence the reporting of ratios in corporate annual reports. The implications of these findings are discussed." @default.
- W3096886114 created "2020-11-09" @default.
- W3096886114 creator A5042805140 @default.
- W3096886114 creator A5081345310 @default.
- W3096886114 date "2018-01-01" @default.
- W3096886114 modified "2023-09-22" @default.
- W3096886114 title "Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies" @default.
- W3096886114 hasPublicationYear "2018" @default.
- W3096886114 type Work @default.
- W3096886114 sameAs 3096886114 @default.
- W3096886114 citedByCount "0" @default.
- W3096886114 crossrefType "posted-content" @default.
- W3096886114 hasAuthorship W3096886114A5042805140 @default.
- W3096886114 hasAuthorship W3096886114A5081345310 @default.
- W3096886114 hasConcept C10138342 @default.
- W3096886114 hasConcept C119857082 @default.
- W3096886114 hasConcept C121955636 @default.
- W3096886114 hasConcept C129361004 @default.
- W3096886114 hasConcept C144133560 @default.
- W3096886114 hasConcept C153083717 @default.
- W3096886114 hasConcept C162324750 @default.
- W3096886114 hasConcept C183582576 @default.
- W3096886114 hasConcept C187736073 @default.
- W3096886114 hasConcept C199226685 @default.
- W3096886114 hasConcept C26077564 @default.
- W3096886114 hasConcept C2778253041 @default.
- W3096886114 hasConcept C2779055846 @default.
- W3096886114 hasConcept C41008148 @default.
- W3096886114 hasConcept C98014903 @default.
- W3096886114 hasConceptScore W3096886114C10138342 @default.
- W3096886114 hasConceptScore W3096886114C119857082 @default.
- W3096886114 hasConceptScore W3096886114C121955636 @default.
- W3096886114 hasConceptScore W3096886114C129361004 @default.
- W3096886114 hasConceptScore W3096886114C144133560 @default.
- W3096886114 hasConceptScore W3096886114C153083717 @default.
- W3096886114 hasConceptScore W3096886114C162324750 @default.
- W3096886114 hasConceptScore W3096886114C183582576 @default.
- W3096886114 hasConceptScore W3096886114C187736073 @default.
- W3096886114 hasConceptScore W3096886114C199226685 @default.
- W3096886114 hasConceptScore W3096886114C26077564 @default.
- W3096886114 hasConceptScore W3096886114C2778253041 @default.
- W3096886114 hasConceptScore W3096886114C2779055846 @default.
- W3096886114 hasConceptScore W3096886114C41008148 @default.
- W3096886114 hasConceptScore W3096886114C98014903 @default.
- W3096886114 hasLocation W30968861141 @default.
- W3096886114 hasOpenAccess W3096886114 @default.
- W3096886114 hasPrimaryLocation W30968861141 @default.
- W3096886114 hasRelatedWork W1937628687 @default.
- W3096886114 hasRelatedWork W196832351 @default.
- W3096886114 hasRelatedWork W1969226170 @default.
- W3096886114 hasRelatedWork W1992460819 @default.
- W3096886114 hasRelatedWork W2039510180 @default.
- W3096886114 hasRelatedWork W2047236462 @default.
- W3096886114 hasRelatedWork W2240234134 @default.
- W3096886114 hasRelatedWork W2273560189 @default.
- W3096886114 hasRelatedWork W2363168427 @default.
- W3096886114 hasRelatedWork W2386608831 @default.
- W3096886114 hasRelatedWork W2553470782 @default.
- W3096886114 hasRelatedWork W2757189306 @default.
- W3096886114 hasRelatedWork W2898182208 @default.
- W3096886114 hasRelatedWork W2985224907 @default.
- W3096886114 hasRelatedWork W3044907772 @default.
- W3096886114 hasRelatedWork W3092249363 @default.
- W3096886114 hasRelatedWork W3125516453 @default.
- W3096886114 hasRelatedWork W3128277975 @default.
- W3096886114 hasRelatedWork W381017950 @default.
- W3096886114 hasRelatedWork W2270616710 @default.
- W3096886114 isParatext "false" @default.
- W3096886114 isRetracted "false" @default.
- W3096886114 magId "3096886114" @default.
- W3096886114 workType "article" @default.