This paper sets out into the area of integrity and process adopted by Malaysian public listed companies (PLCs) in reporting their quarterly result by looking at the issues of timeliness, transparency, and reliability. The research is based on a content analysis of 242 quarterly report for the year 2005 and questionnaires survey involving 625 Main Board Companies. Overall, we find that a majority of the PLCs are able to meet the deadline stipulated by the Bursa Malaysia listing requirements and present their quarterly results to the minimum although they believe more additional information in the quarterly reports would result into higher level of transparency. Additionally, the integrity of these quarterly results is debatable because the reports are mostly neither reviewed nor audited. In the light of these findings, it is hoped that this paper will aid and contribute effectively towards ensuring the timeliness, transparency and reliability of quarterly financial results to users.

Research Team :
•  Faizah bt Mohd Khalid
•  Bakhtiar bin Alrazi
•  Juliana Anis bt Ramli
•  Tan Ai Lin
•  Siti Jeslyn bt Hasan

Institute :
UNITEN