研究方法1.docVIP

研究方法 研究目的 主要学习目的： . identify the number of publicly traded non-finance companies listed on the main board of Bursa Malaysia that complied with all eight mandatory disclosures; . test the goodness-of-data associated with the IAF characteristics using factor analysis; and 利用因子分析方法结合IAF特征测试 . test the relationship among the IC disclosures, IAF characteristics, and operating performance using nonlinear canonical correlation analysis Sample There were 646 publicly traded companies（公开上市交易的公司） listed on the main board of Bursa Malaysia as on December 31, 2005. Only, the companies listed on the non-finance sectors were determined to be in a suitable environment to examine empirically as companies listed on the main board which has similar homogeneity characteristics (e.g. large companies) and source data on these companies were readily available from the web site of Bursa Malaysia. Further, companies listed on the finance sector tend to be banks and insurance companies that are regulated and supervised by Bank Negara Malaysia (Central Bank of Malaysia). Bank Negara Malaysia is vested with comprehensive legal powers under several legislations (e.g. Central Bank of Malaysia Act of 1958, Banking and Financial Institutions Act of 1989) to supervise and regulate the financial system in Malaysia. Owing to its stringent regulatory oversight, all companies listed on the finance sector were excluded from the target population because it may introduce bias to other companies that are not subject to the same stringent regulatory oversight. Thus, 47 companies listed on the finance sector were excluded from the original population of 646 publicly traded companies. The sample consisted of 181 publicly traded companies selected at random from the target population of 599 companies. A rule of thumb for determining sample size proposed by Sekaran (2000) was ten times or more as large as the number of variables in the research and this was adopted. With a sample of 181 companies and 11 resea