UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

MFRS 141: Determinants and extent of disclosure

Aliana Shazma Amir, Amir (2014) MFRS 141: Determinants and extent of disclosure. Masters thesis, Universiti Utara Malaysia.

[img] Text
s813298.pdf
Restricted to Registered users only

Download (3MB)
[img]
Preview
Text
s813298_abstract.pdf

Download (3MB) | Preview

Abstract

The objective of this study is two-fold. First, the study investigates the extent of the agriculture accounting disclosure as prescribed by Malaysian Financial Reporting Standard, MFRS 141 among Malaysian listed companies for years 2009 and 2012. Second, this study intends to examine the factors that influence the company's disclosure on MFRS 141 by using 82 firm-year observations. This study found that the level of compliance on MFRS 141 among all plantation companies has marginally improved from 80 percent in 2009 to 83 percent in 2012. Based on content analysis of the standard, it is discovered that paragraphs 47 to 54 are the most difficult paragraphs to comply with as these paragraphs require the preparer to be well versed with fair value measurement. The results on logit regression analysis indicate that profitability as measured by earnings per share significantly influence the level of compliance score on MFRS 141. Likewise, company size as measured by market value of equity has significantly affect compliance score at 5 percent level. There is no evidence that other variables such as a) age; (b) leverage; (c) directors' ownership, (d) foreign ownership; (e) growth and (f) auditors quality have any significant influence on the level of compliance on MFRS 141. It is hopeful that this finding could help regulators and standard setting bodies in providing adequate guidelines to financial statement preparers in the future

Item Type: Thesis (Masters)
Uncontrolled Keywords: MFRS 141, IFRS 41, accounting for agriculture, Malaysia
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 20 Oct 2015 00:11
Last Modified: 14 Apr 2016 02:52
URI: http://etd.uum.edu.my/id/eprint/5051

Actions (login required)

View Item View Item