{"id":"https://openalex.org/W164362287","doi":null,"title":"Voluntary disclosure in Malaysian corporate annual reports","display_name":"Voluntary disclosure in Malaysian corporate annual reports","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W164362287","mag":"164362287"},"language":"en","primary_location":{"id":"mag:164362287","doi":null,"is_oa":false,"landing_page_url":"http://irep.iium.edu.my/1537/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057906277","display_name":"Mohd Ghazali","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mohd Ghazali","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5045274296","display_name":"Nazli Anum Mohd Ghazali","orcid":"https://orcid.org/0000-0002-3343-9699","observed_orcids":["https://orcid.org/0000-0002-3343-9699"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nazli Anum","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.4568,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.89646163,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9717000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9717000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.011099999770522118,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.007499999832361937,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":1.0},{"id":"https://openalex.org/keywords/corporate-annual-reports","display_name":"corporate annual reports","score":0.9779999852180481},{"id":"https://openalex.org/keywords/malaysian-listed-firms","display_name":"Malaysian listed companies","score":0.8820000290870667},{"id":"https://openalex.org/keywords/financial-reporting-regulation","display_name":"financial reporting regulation","score":0.8080000281333923},{"id":"https://openalex.org/keywords/companies-act-1965","display_name":"Companies Act 1965","score":0.9950000047683716}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8852414488792419},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7952357530593872},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.7131556272506714},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.6747511625289917},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5950396656990051},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.5526276230812073},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4398467540740967},{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.4124397933483124},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21353793144226074},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.10806956887245178},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0950874388217926},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:164362287","doi":null,"is_oa":false,"landing_page_url":"http://irep.iium.edu.my/1537/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":16,"referenced_works":["https://openalex.org/W1964095394","https://openalex.org/W1985185334","https://openalex.org/W1993006443","https://openalex.org/W2002475444","https://openalex.org/W2028936493","https://openalex.org/W2031001262","https://openalex.org/W2036795376","https://openalex.org/W2064613889","https://openalex.org/W2069712330","https://openalex.org/W2069772414","https://openalex.org/W2084556438","https://openalex.org/W2096389044","https://openalex.org/W2120104556","https://openalex.org/W2139998203","https://openalex.org/W2282156832","https://openalex.org/W2324400225"],"related_works":["https://openalex.org/W3203510135","https://openalex.org/W2732111518","https://openalex.org/W7048649386","https://openalex.org/W2972761892","https://openalex.org/W785856669","https://openalex.org/W3216306297","https://openalex.org/W2247467518","https://openalex.org/W2901492739","https://openalex.org/W575371435","https://openalex.org/W3017558566"],"abstract_inverted_index":{"The":[0],"legal":[1],"and":[2,26],"regulatory":[3],"framework":[4],"for":[5],"financial":[6],"reporting":[7],"in":[8,34],"Malaysia":[9,29],"is":[10],"governed":[11],"by":[12,20,52],"the":[13,21,27,35,55],"Companies":[14],"Act":[15],"1965,":[16],"accounting":[17],"standards":[18],"approved":[19],"Malaysian":[22,38],"Accounting":[23],"Standards":[24],"Board":[25],"Bursa":[28],"Listing":[30],"Requirements.":[31],"Voluntary":[32],"disclosure":[33],"context":[36],"of":[37,46,54],"listed":[39],"companies":[40],"can":[41],"be":[42],"defined":[43],"as":[44],"items":[45],"information":[47],"which":[48],"are":[49],"not":[50],"specified":[51],"any":[53],"aforementioned":[56],"pronouncements.":[57]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}