The timeliness of quarterly financial reports of companies in Malaysia

Ismail, Ku Nor Izah Ku and Chandler, Roy Anthony ORCID: https://orcid.org/0000-0002-8543-9113 2004. The timeliness of quarterly financial reports of companies in Malaysia. Asian Review of Accounting 12 (1) , pp. 1-18. 10.1108/eb060770

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Abstract

This study examines the timeliness of quarterly financial reports published by companies listed on the Kuala Lumpur Stock Exchange (KLSE). In addition, this study extends prior research by determining the association between timeliness and each of the following company attributes - size, profitability, growth and capital structure. An analysis of 117 quarterly reports ended on 30 September 2001 reveals that all, except one company reported within an allowable reporting lag of two months. However, a large number of companies were making the most of the time given to announce their quarterly reports. The study also provides evidence that there is a significant association between timeliness and each of the four company attributes, and the association is in the hypothesised direction. Plausible explanations for these findings are provided. The findings may provide some implications for future regulations and research regarding the timeliness of financial reporting in Malaysia.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Malaysia; quarterly financial reporting; reporting lag; timeliness
Publisher:	Emerald
ISSN:	1321-7348
Last Modified:	24 Oct 2022 09:54
URI:	https://orca.cardiff.ac.uk/id/eprint/42520

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