文章基本信息

标题：Financial Accounting and Reporting: Empirical Evidence on Small and Medium-Sized Enterprises in Malaysia
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作者：HAFIZAH MAT NAWI ; ONG HOCK SIONG ; CHEN YUEN NEE 等
期刊名称：International Review of Management and Business Research
印刷版ISSN：2307-5953
电子版ISSN：2306-9007
出版年度：2018
卷号：7
期号：2 Par 2
页码：1-11
出版社：Academy of IRMBR
摘要：The research investigates the financial accounting and reporting of small and medium-sized enterprises (SMEs) in Malaysia. The aims are to discover features of SMEs’ financial reporting and to assess its costs and benefits to the stakeholders. This study adopts a positivist paradigm. The research design was drawn from a survey of 150 owner-managers of SMEs in the Northern Corridor Economic Region of Malaysia. The data is analysed using both univariate and multivariate analyses. Results reveal that financial information in the SMEs’ financial statement is incapable to satisfy the main users’ requirements. Results indicate that the main weaknesses of SMEs’ financial statements are in terms of financial statements’ preparation with outdated information, tax motivation and limited disclosures. This study makes several important contributions to the existing studies of SMEs’ reporting, particularly in the literature related to information requirements of financial statement’s users and the financial reporting’s costs and benefits. The results of this research are of particular concern to SMEs, their accountants and stakeholders in Malaysia and other jurisdictions. Research findings should assist policymakers in formulating an appropriate policy on SMEs’ financial reporting.
关键词：Financial Reporting; Small and Medium;sized Enterprises (SMEs); Malaysia; Multivariate Analysis; Northern Corridor Economic Region (NCER);