文章基本信息

标题：Mandatory Corporate Disclosure and Regulatory Enforcement: The Case of Malaysia
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作者：Mazni Abdullah ; Mazni Abdullah ; Noor Sharoja Sapiei 等
期刊名称：American Journal of Economics
印刷版ISSN：2166-4951
电子版ISSN：2166-496X
出版年度：2013
卷号：3
期号：5C
页码：161-165
DOI：10.5923/c.economics.201301.27
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This study aims to know how the regulatory bodies in Malaysia monitor compliance with mandatory corporate disclosure for public listed companies. To achieve this objective, we use both primary and secondary data i.e. interviews and archive data. Our findings suggest that, although a set of mechanisms is in place to ensure companies comply with accounting standards, the activities of enforcement bodies are lax and insufficient. This study also highlights several weaknesses in the current regulatory enforcement in Malaysia.
关键词：Mandatory disclosure; Accounting Standards; Compliance; Enforcement