An empirical evidence of university reporting of Malaysian universities

Abstract

This paper is an attempt to analyse the disclosure item of Malaysian universities reporting with the extent of quality disclosure index towards 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. 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.