The Impact of Malaysian Private Entity Reporting Standard (MPERS) Adoption on the Value Relevance and Timeliness of Financial Reporting by Small and Medium Enterprises (Smes): A Conceptual Framework

  • Rosli S
  • Jamil N
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Abstract

… Malaysia has introduced the latest framework of financial report for private entities, which is the Malaysian Private Entity Reporting Standard (… The quality of financial reporting provided by this report will help users, such as accounting practitioners in making decisions. The study …

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Rosli, S. N. A., & Jamil, N. N. (2021). The Impact of Malaysian Private Entity Reporting Standard (MPERS) Adoption on the Value Relevance and Timeliness of Financial Reporting by Small and Medium Enterprises (Smes): A Conceptual Framework. International Journal of Academic Research in Accounting, Finance and Management Sciences, 11(3). https://doi.org/10.6007/ijarafms/v11-i3/10613

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