Pendedahan Dalam Perakaunan Di Malaysia – Satu Kajian Awal

Fakulti Pengurusan Perniagaan
Universiti Kebangsaan Malaysia


Abstract

This is a preliminary study relating to accounting disclosure in Malaysia. Using a questionnaire, opinions were sought relating to items that are considered important for disclosure in financial statements. Respondents consist of accountants working in firms listed with the Kuala Lumpur Stock Exchange. Sampling was on a stratified basis. Analysis of responses indicate that the items considered important are items that are traditionally disclosed in financial statements. This finding implies that our accountants are very nged in their adherence to conventions. It also in dicate that our accountants have not been exposed to or are not able to appreciate the importance of items that could be disclosed (and are being disclosed in other countries) for the benefit of users.

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Citation

Ismail, H. (1983). Pendedahan Dalam Perakaunan Di Malaysia – Satu Kajian Awal. Jurnal Pengurusan, 2, 21–42.

@article{ismail1983pendedahan,
  title={Pendedahan Dalam Perakaunan Di Malaysia – Satu Kajian Awal},
  author={Ismail, Hamzah},
  journal={Jurnal Pengurusan},
 

volume={2},
  number={},
  pages={21—42},
  year={1983},
  doi={},
  publisher={Penerbit UKM},
}

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2 (1983) 21 – 42

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