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Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) b y Small Medium Enterprises (SMEs)

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dc.contributor.authorNurul Nazlia Jamilen_US
dc.contributor.authorNathasa Mazna Ramlien_US
dc.contributor.authorAinulashikin Marzukien_US
dc.contributor.authorNurul Nadiah Ahmaden_US
dc.date.accessioned2024-05-28T06:40:44Z
dc.date.available2024-05-28T06:40:44Z
dc.date.issued2021-01-20
dc.descriptionVol 12, No 3 (page: 149-156)en_US
dc.description.abstractThe study objectively reports the findings on a questionnaire survey when examining the factors affecting Malaysian Private Entity Reporting Standard (MPERS) compliance in Malaysia by small and medium enterprises (SMEs). The study is based on a professional accountant questionnaire survey involving a sample of 176 respondents who are currently involved in the implementation of MPERS. The result reveals that the main factors affecting the SMEs' compliance with MPERS were the legal limitations and requirements. The study also finds that the perception, size of entities, management and accounting skills of the external user, and consideration of costs and benefits, have little impact on MPERS compliance. Furthermore, the study contributes to the literature of the financial reporting standard for SMEs by providing empirical from Malaysia's local context that uses MPERS and how the theses affect reporting practices. To adopt the 'true and fair view' financial reporting standard when explaining the firm's financial performance and financial position, this study should be the interest of regulatory authority, standard setters, and owners of SMEs themselves.en_US
dc.identifier.citationJamil, Nurul & Ramli, Nathasa & Marzuki, Ainulashikin & Ahmad, Nurul. (2021). Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) by Small Medium Enterprises (SMEs). International Journal of Financial Research. 12. 149. 10.5430/ijfr.v12n3p149.en_US
dc.identifier.doi0.5430/ijfr.v12n3p149
dc.identifier.epage156
dc.identifier.issn1923-4031
dc.identifier.issue3
dc.identifier.spage149
dc.identifier.urihttps://www.sciedupress.com/journal/index.php/ijfr/article/view/19030
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7560
dc.identifier.volume12
dc.language.isoen_USen_US
dc.publisherSciedu Pressen_US
dc.relation.ispartofInternational Journal of Financial Researchen_US
dc.subjectcompliance, financial reporting standard, small medium enterp rise s, Malaysiaen_US
dc.titleCompliance Factors of Malaysian Private Entity Reporting Standard (MPERS) b y Small Medium Enterprises (SMEs)en_US
dc.typeArticleen_US
dspace.entity.typePublication

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