Panel Dataset on "Ethical Culture and Financial Reporting Quality in Malaysian Small and Medium Enterprises"
Published: 7 September 2023| Version 1 | DOI: 10.17632/xrhfp865fh.1
Contributors:
Siti Faizah Zainal, , , , Description
This dataset presents a survey of the relationship between ethical culture and financial reporting quality among Malaysian small and medium enterprises (SMEs). The data was collected from November 2022 until February 2023. From the survey that has been sent to all the respondents, there are only 181 usable responses that can be used for the study. The survey was designed to gain owner-managers and accountants’ views on the relationship between ethical culture and financial reporting quality in SMEs.
Files
Institutions
Universiti Malaysia Terengganu
Categories
Business Ethics, Small to Medium Sized Firm
Funding
Ministry of Higher Education, Malaysia
FRGS/1/2020/SS01/UMT/02/3