International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Since Year 2012 | Open Access | Double Blind Reviewed

ISSN: 2319-7064




Downloads: 129

Survey Paper | Finance | China | Volume 8 Issue 4, April 2019


Quality of Annual Reporting: The Empirical Evidence from Banks in Cambodia

Soth Sreymoch | Kong Yusheng


Abstract: This paper aims to evaluate the quality of the annual reporting of fifty bank institutions in Cambodia. High quality of financial reporting is the sole method for the stakeholders such as managers, employees, customers, and especially governments, creditors, and investors to understand about financial position of a company. Base on the qualitative characteristics of IFRS, financial reportings quality contains Fundamental concepts (relevance and faithful presentation) and Enhancing concepts (comparability, verifiability, timeliness, and understandability). The study used annual reports of fifty banks in Cambodia published in 2016. Using a five-point Likert type scale on 33 questions and 100 participants, the result has shown that the annual reports needs more improvement especially on quality of consistency. Among the seven qualitative characteristics of annual reporting, consistency of annual reports of bank in Cambodia receives less rating scale, 1.99. However, none of the other qualities reach 3.00 rating scale, which indicate that the annual reports need more improvement in all concepts. The annual reports should present the information in a faithful manner, increase relevance information and timely issue the annual reports.


Keywords: Annual Reports, Banks, Quality Characteristics, Stakeholders


Edition: Volume 8 Issue 4, April 2019,


Pages: 1582 - 1590


How to Cite this Article?

Soth Sreymoch, Kong Yusheng, "Quality of Annual Reporting: The Empirical Evidence from Banks in Cambodia", International Journal of Science and Research (IJSR), Volume 8 Issue 4, April 2019, pp. 1582-1590, https://www.ijsr.net/get_abstract.php?paper_id=ART20196908

How to Share this Article?

Enter Your Email Address




Similar Articles with Keyword 'Annual Reports'

Downloads: 128

Research Paper, Finance, Bangladesh, Volume 6 Issue 5, May 2017

Pages: 2285 - 2289

Impact of Corporate Social Responsibility Expenditure on Profitability: A Case Study on Mercantile Bank Limited

Fariha Tasneem [2]

Share this Article

Downloads: 137

Research Paper, Finance, China, Volume 8 Issue 9, September 2019

Pages: 1783 - 1790

Corporate Governance and the Voluntary Disclosure of Intellectual Capital in a Period of Financial Crisis: Case of Selected Listed Companies in Zimbabwe

Faith Tandi | Junjuan Hu | Xiaoling He | Yongzhen Zhu

Share this Article


Top