文章基本信息

标题：Does the Implementation of Malaysian Private Entity Reporting Standard (Mpers) for SMEs an Added Value for Financial Reporting in Malaysia
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作者：Nurul Nazlia Jamil ; Siti Nur Ayuni Rosli
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：2
页码：1-9
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The objective of the research is to analyze does the implementation of the MPERS for SMEs bring in value added to the financial reporting in Malaysia. The research used the descriptive analytical method to answer the questions and test the research hypotheses. By testing the hypothesis using the SPSS, the study used the theoretical aspect of the previous studies as the basis and analyzed the results of the applied study. A set of questionnaires using a sample of 118 respondents was distributed consists of accounting practitioners working in the financial departments of the SMEs in Malaysia. They are comprising of accountants, auditors, tax managers and financial controller. The results of the study designated that the implementation of the MPERS has many benefits in which directly improving the financial reporting quality, provide sufficiency information to the users and in the financial reports the level of disclosure and transparency will be increase. Thus, the study shows that all the SMEs shall adhere with the MPERS to enhance the financial reporting quality to gain investor confidence.
关键词：Financial Reporting;SMEs;Malaysia;Disclosure