The Influence of Institutional Pressures and Personal Attributes on Perceived Importance of Financial Reporting Among Micro-Entrepreneurs: Evidence from Malaysia
Bibliographic record
Abstract
This study examines the influence of institutional pressures and personal attributes on the perceived importance of financial reporting among micro-entrepreneurs in Malaysia. Survey data from 194 micro-entrepreneurs were analyzed using ordinary least squares (OLS) regression to test the proposed hypotheses. The results indicate that institutional pressures from Malaysian regulatory bodies, particularly the Inland Revenue Board, and the financial literacy of micro-entrepreneurs are significantly associated with stronger perceptions of the importance of financial reporting. These findings offer practical insights for policymakers and stakeholders seeking to enhance reporting practices and promote financial literacy within the microenterprise sector. While prior research has largely concentrated on small and medium-sized enterprises (SMEs), the financial reporting practices of micro-enterprises remain underexplored, despite their distinctive characteristics and critical role in the economy. By addressing this gap, this study enriches the financial reporting literature and advances a broader understanding of micro, small, and medium-sized enterprises (MSMEs).
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.008 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".