... in their future, either they can hinder the growth of the corporate; or having great potential of prospect in the future, which enable the corporate to achieve globalisation or profit maximisation, are hinted through annual report. This indicates that the annual report is capable of providing financial information to the financial users to make economic decision. According to MASB 1, the objective of general purpose of financial statements is to provide information about the financial position, performance and cash flows of an enterprise that is useful to wide range of users in making economic decision. Financial statements also show the results of management's stewardship of the resources entrusted to it. According to S132 (1) of the Company Act, the director is a person appointed by the shareholders in which the director acts on behalf of the shareholders to manage the company. And this is the duty of the directors to ...

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