A study of Malay Language usage in Malaysian Annual Report

Abstract

This study seeks to identify the use of Malay language in the annual reports of listed companies on Bursa Malaysia. The study was conducted in accordance with the Financial Reporting Standard (FRS) 101 for the Presentation of Financial Statements. The study was made to a company for ten years beginning in 2001 until 2010. Samples of 234 from a total population of companies listed on Bursa Malaysia which totaled 844 companies in 2010. All samples must have a complete financial data from year 2001 until 2010 and also samples of the Malay language in the annual report. This study found that 4.19 percent (2001), 3.74 percent (2002), 3.43 percent (2003), 11.3 percent (2004), 2.84 percent (2005), 1.78 percent (2006), 1.62 percent (2007), 2.34 percent (2008), 13.2 percent (2009) and 1.90 percent (2010) companies that have downloaded the annual report using the Malay language in the company's corporate website. The study also revealed that the use of Malay language for reporting financial information and business is lower among companies listed on Bursa Malaysia. This study is very important as a continuation of further studies relating to the presentation of financial statements and the use of Malay language as a medium of information delivery.