... financial information, along with possible suggestions to make this information more useful to credit institutions. The results reveal that owing mainly to legal reasons, the profit and loss account and the balance sheet are the least relevant financial statements to credit institutions’ indebtedness...

...Mohamad Tayib; Hugh M. Coombs; J.R.M. Ameen This study investigates and explores the needs and demands of Malaysian local authority taxpayers for financial information published by Malaysian local authorities. The study found, in the absence of standard financial reporting requirements placed...