Development of Financial Reporting Disclosure Index: A Study of the Cooperative Sector in Malaysia


  • Rusman Ghani Tunku Puterin Intan Safinaz School of Accountancy, Universiti Utara Malaysia



Disclosure Index, Cooperative Sector, Malaysia


The disclosure index has been used for several decades to measure the quality of financial reporting. The disclosure index is divided into mandatory and voluntary disclosure indexes. The information disclosed can be financial or non-financial items. The disclosure index can also be weighted or unweighted. The main objective of this article is to serve as a guide for the development of a disclosure index to measure a level of disclosure that can also measure the quality of financial reporting in the cooperative sector.


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How to Cite

Ghani, R. (2022). Development of Financial Reporting Disclosure Index: A Study of the Cooperative Sector in Malaysia. Indian-Pacific Journal of Accounting and Finance, 6(4), 11–18.



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