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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

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dc.contributor.authorSiti Nur Ayuni Roslien_US
dc.contributor.authorNurul Nazlia Jamilen_US
dc.date.accessioned2024-05-28T05:46:12Z
dc.date.available2024-05-28T05:46:12Z
dc.date.issued2021
dc.date.submitted2022-4-26
dc.descriptionVolume: 11 No: 3 (Pg. 338 - 347)en_US
dc.description.abstractMalaysia has introduced the latest framework of financial report for private entities, which is the Malaysian Private Entity Reporting Standard (MPERS), and for the capital market, it is a very important pillar. This enables the entity to verify its financial statements adhere to all International Financial Reporting Standards (IFRS). MPERS can enable the concentration and comparison of local and foreign enterprises with some adaption to the Malaysian business climate. As a result, the purpose of this study is to analyze the conceptual framework for the impact of the MPERS on the financial reporting quality, relevance, and timeliness of Malaysian Small and Medium Enterprises (SMEs). Furthermore, it will identify the MPERS relationship and the financial reporting quality regarding relevance and value of timeliness. As a result, it will help relevant parties to understand the importance of relevance and timeliness in financial reporting and identify appropriate strategies to educate and add knowledge to accounting practitioners. The findings of this study can attract the interest of relevant parties to set standards and SMEs in Malaysia and other countries.en_US
dc.identifier.citationTo Cite this Article: 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), 338–347.en_US
dc.identifier.doi10.6007/IJARAFMS/v11-i3/10613
dc.identifier.epage347
dc.identifier.issn2225-8329
dc.identifier.issue3
dc.identifier.spage338
dc.identifier.urihttps://hrmars.com/index.php/IJARAFMS/article/view/10613/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
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/6427
dc.identifier.volume11
dc.language.isoen_USen_US
dc.publisherHuman Resource Management Academic Research Societyen_US
dc.relation.ispartofInternational Journal of Academic Research in Accounting and Finance and Management Sciencesen_US
dc.subjectMalaysian Private Entity Reporting Standard (MPERS), Relevance, Timeliness, Small and Medium Enterprises (SMEs), Malaysiaen_US
dc.titleThe 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 Frameworken_US
dc.typeArticleen_US
dspace.entity.typePublication

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