The CORPORATE ANNUAL REPORT USAGE BY CREDITORS, INVESTORS AND FINANCIAL ANALYSTS: EVIDENCE FROM MALAYSIA

Abstract

Most researchers explored the usage of corporate annual report by creditors, investors and financial analysts. This preliminary study explores the perception by Malaysian students. Therefore, the study presents a way in which external users view the annual report for the purpose of teaching and learning implementation. The study focused on the perceived importance, ability to read, difficulty in understanding, relevance, reliability and usefulness for each various section of Corporate Annual Report among the students. Our research samples consisted of 185 business students were required to answer a set of questionnaire. Data was analysed by using descriptive, cross tabulation and correlation test. The researchers also gathered information about the time spent and frequency in reading, purpose of using corporate annual report and the basic learning to read and understand corporate annual report. The results explained the usefulness of corporate annual report as indicated by the students in teaching and learning process.