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SMALL MEDIUM ENTERPRISES’ FINANCIAL REPORTING IN MALAYSIA
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Nahariah Jaffar 
, Zarehan Selamat , Norhazlin Ismail , Hamsatulazura Hamzah
Abstract
This study investigates the financial reporting practices of the Malaysian SMEs. Mailed questionnaires were sent to loan officers and SMEs’ owners. The findings showed that size of SMEs, industry type, owner’s awareness about financial reporting regulations and academic qualification of the SMEs’ owners have positive associations with the nature of financial reporting of the Malaysian SMEs. In addition, the loan officers and SMEs’ owners perceived most of the information presented in the SMEs’ financial statements are useful and that they perceived all sections in the financial statements, except income statement, are important for their decision making process. Results may provide insight on the nature and adequacy of financial reporting of the Malaysian SMEs. Besides, the findings may contribute better understanding to the SMEs’ managers on the informational needs of the users of their financial statements.
Keywords: SMEs, Financial Reporting, Practices, Usefulness, Importance
How to cite this paper: Jaffar, N., Selamat, Z., Ismail, N., & Hamzah, H. (2011). Small medium enterprises’ financial reporting in Malaysia. Corporate Ownership & Control, 8(3-3), 366-375. https://doi.org/10.22495/cocv8i3c3p2
