Investors’ Perspective on the Impact Of IFRS Convergence on Malaysian Capital Markets


Rahman, Mahfuzur and Lim, Ying Zhee and Ismail, Izlin and Isa, Che Ruhana (2019) Investors’ Perspective on the Impact Of IFRS Convergence on Malaysian Capital Markets. In: 9th International Economics and Business Management Conference 2019, 2-3 Nov. 2019, Imperial Heritage Melaka, Melaka, Malaysia.

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International Financial Reporting Standards (IFRS) has become the global standards in producing high quality, understandable and enforceable accounting standards. Malaysia have committed on full convergence since the year of 2012. Since then, most of the prior studies in the field focused on the impact of IFRS adoption on accounting or companies’ perspective. To complete the view, this study aims to investigate the investor’s views on convergence with IFRS and how it would impact the Malaysian Capital Market. By interviewing institutional investors, the findings of our study suggest that institutional investors welcome the move of IFRS convergence in Malaysia and they are positive on such a move. The investors agree that IFRS convergence will bring benefits to the Malaysia capital market. The convergence is helpful in increasing the investors’ confidence when making investment decision making in the country. It is also important to bring the financial reporting environment in the country to the international level.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: IFRS convergence, capital market, investors
Subjects: H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation
Divisions: Faculty of Business (FOB)
Depositing User: Ms Rosnani Abd Wahab
Date Deposited: 15 Oct 2021 01:17
Last Modified: 15 Oct 2021 01:17


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