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Conceptual Framework Related To The Impact Of Coronavirus Disease 2019 (Covid-19) On Malaysian Private Entity Reporting Standard (MPERS) Adoption By Small And Medium Enterprises (SMEs) In Malaysia

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dc.contributor.authorSiti Nur Ayuni Roslien_US
dc.contributor.authorNurul Nazlia Jamilen_US
dc.date.accessioned2024-05-28T05:46:22Z
dc.date.available2024-05-28T05:46:22Z
dc.date.issued2021
dc.date.submitted2022-4-26
dc.descriptionVolume: 33 No: S4 (page: 15-29)en_US
dc.description.abstractMalaysian Private Entity Reporting Standard (MPERS) serves as a new reporting framework to private entities and significant milestones to the capital market. This enables the entities to assert the financial statements with full compliance with the International Financial Reporting Standard (IFRS). Thus, the focus of this paper is to discuss the conceptual framework on the impact of external pressure and environmental uncertainty on the quality of financial reporting by Small and Medium Enterprises (SMEs) in Malaysia. The effect of the Covid-19 pandemic on environmental uncertainty has an impact on the quality of financial reporting. It is expected that the Malaysia’s authority and regulator will anticipate the impact of the Covid-19 pandemic, given the outbreak has created disruption in all business chains including the SMEs in Malaysiaen_US
dc.identifier.doi10.33102/uij.vol33noS4
dc.identifier.epage29
dc.identifier.issn2289-4799
dc.identifier.issue1
dc.identifier.spage15
dc.identifier.urihttps://uijournal.usim.edu.my/index.php/uij/article/view/413/252
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/6439
dc.identifier.volume33
dc.language.isoen_USen_US
dc.publisherUSIM Pressen_US
dc.relation.ispartofUlum Islamiyyah: Malaysian Journal of Islamic Sciencesen_US
dc.subjectMalaysian Private Entity Reporting Standard (MPERS), Small and Medium Enterprises (SMEs), Coronavirus Disease 2019 (Covid-19), External Pressure and Environmental Uncertaintyen_US
dc.titleConceptual Framework Related To The Impact Of Coronavirus Disease 2019 (Covid-19) On Malaysian Private Entity Reporting Standard (MPERS) Adoption By Small And Medium Enterprises (SMEs) In Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

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