|
Abstract:
In general, the 1990s was a decade of considerable and broad economic growth. It was also characterised by extensive corporate (financial) sector failure in South?East Asia (1997 Asian crisis). Since 2001 a number of major (non?financial) corporations have failed in the USA and Europe. The majority of these failures have been attributed to an absence or dereliction of efficient disclosure and corporate governance. For that reason this paper intent to analyze and discuss the disclosure policy among Public Listed Companies (PLCs). This is a qualitative research paper involving PLCs (i.e. representing 30% out of 88 companies). These companies were chosen as a unit analysis using a random probability sampling technique. Content analysis was employed to investigate disclosure policy of BMLR among properties companies listed in Bursa Malaysia (BM). All relevant data of PLCs were gathered from the Annual Report (AR) of the 27 companies from the period of 2013-2015. The findings of this research show that the PLCs in Malaysia had applied high level of disclosure.
|
