Abstract
This paper is an attempt to analyze the disclosure item of Malaysian universities’ reporting with the extent of quality disclosure index toward the universities’ reporting. The study has developed 45 items of disclosure index based on framework of Modified Accountability Disclosure (MAD) index. The data were collected throughout 2012 universities’ annual report. Content analysis was undertaken using the disclosure index. The overall finding reveals that the quality of universities’ 2012 annual report is maintained high which is consistent with the framework. The result empirically proves that 40 items could be used for university reporting checklist to ascertain university reporting’s level of disclosure. The findings showed that the overall level of university reporting started from 15.56 to 68.89%. The finding also showed that majority of the overall level of university reporting was considered good. This paper offers some insights into current reporting practices of Malaysian universities. The implication of the research findings and future research will also be discussed.
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Acknowledgements
My special thanks are extended to Faculty of Management, Universiti Teknologi Malaysia and Research Management Centre, Universiti Teknologi Malaysia for providing the grant under Research University Grant Tier 2 Q.J130000.2629.11J69. The author gratefully acknowledges the contribution of Norhayati Salleh for advising and completing this manuscript.
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Khan, M.N.A.A., Rozaini, N.A. (2019). The Level of University Reporting in Malaysia. In: Mohamad Noor, M., Ahmad, B., Ismail, M., Hashim, H., Abdullah Baharum, M. (eds) Proceedings of the Regional Conference on Science, Technology and Social Sciences (RCSTSS 2016) . Springer, Singapore. https://doi.org/10.1007/978-981-13-0203-9_37
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