EAB30903 – ACOUNTING THEORY AND PRACTICES

ASSIGNMENT 3
REPORT – ONLINE SUBMISSION (30/12/2020)

Work in a group (min 3 – max 4)

Question
Identify Four (4) Public listed companies in Malaysia [choose among the top 50 on the first
board, within same industry, excluding financial institutions related], and find their Pdf annual
reports from Bursa Malaysia.
Required:
Examine the companies’ annual reports and identify the differences in their company
reporting practices for:
a. The company performance and position in the Malaysia market (include its’ market
value, size and listed at which level).
b. The type of ownership, and the composition of board of directors (ethnic and
gender), the shareholdings breakdowns.
c. The measurement approach use in determining the companies’ assets and
liabilities.
d. Disclosure of intangible assets in their reporting.
e. Identify whether the company provide Other independent report (such as
sustainability reporting or environmental reporting or integrated reporting)
f. The use of high or new technology in reporting such as XBRL or Quantum Leap
(digital technology).
Based on the information gathered from question (a) until (f), provide a comparative analysis
on the companies as follows:
a. How do the companies maintain its competitive advantage using annual reports as
medium/mechanism?
b. How do the companies use its EES/ESG/GRI disclosure to be more accountable and
responsible to their stakeholders?
c. What are the major credentials do you think that the companies have in order to
sustain in the market?
d. What is your opinion about the companies’ corporate governance system?
e. What type of theory would you use to support or to describe the companies’ (i.e.
managers) actions in their EES/ESG/GRI reporting practise in question b? (Note: You
may use one or more theories to support your answer).
f. Who do you think that should involve in the process for continuance enhancement for
the companies’ benefits?
Guidelines:
Report shall consist:
a. Table of content
b. Introduction consisting the background of the assignments and the companies that
have been chosen for the project analysis.
c. Background of financial reporting in Malaysia
d. Body – comparative table, and explain the table.
e. Analysis - structure the presentation according to company.
For example:
Company ABC

Para 1 – you have to construct an appropriate paragraph with introduction and

definition is necessary in order to answers the questions. (Not directly write the
content like examination). How do the companies maintain its competitive
advantage using annual reports as medium/mechanism?

Para 2 - you have to construct an appropriate paragraph with introduction and

definition is necessary in order to answers the questions. (Not directly write the
content like examination). How do the companies use its disclosure and other
approaches to be more accountable and responsible to their stakeholders?

Para 3 - you have to construct an appropriate paragraph with introduction and

definition is necessary in order to answers the questions. (Not directly write the
content like examination). What are the major credentials do you think that the
companies have in order to sustain in the market?

Para 4 – you have to construct an appropriate paragraph with introduction and

definition is necessary in order to answers the questions. (Not directly write the
content like examination) What is your opinion about the companies’ corporate
governance system?

Para 5 - you have to construct an appropriate paragraph with introduction and

definition is necessary in order to answers the questions. (Not directly write the
content like examination) What type of theory would you use to support or to
describe the companies’ (i.e. managers) actions in their EES/ESG/GRI reporting
practise in question b? (Note: You may use one or more theories to support your
answer).

Para 6 - you have to construct an appropriate paragraph with introduction and

definition is necessary in order to answers the questions. (Not directly write the
content like examination). Who do you think that should involve in the process for
continuance enhancement for the companies’ benefits?
 f. Recommendations (if any for extra points)
g. Conclusions
h. References

(page excluding references - min 15 page and max 20 page)

Presentation – slides should not more than 20 slides, each presenter will be given 5 minutes.
Presentation will be individual marks.