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The purpose of this paper is to provide an evaluation whether the adoption of MPERS benefits the SMEs in Malaysia. This paper is aimed to investigate both advantages and disadvantages for the adoption of MPERS for SMEs in Malaysia. The research methodology of this paper is by searching MPERS and related terms in English-language literature. There were four data sources that were used for the literature search: Google Scholar, Science Direct, Wiley Online Library and Research Gate. A total of 11 papers matched the predefined requirements. Between January 2015 and December 2021 were the years in which the selected online publications were published. For this review, only expert opinion sources, such as editorials, reports, reviews, and grey literature, were included. The result of this paper shows that the adoption of MPERS have several advantages including improved financial reporting quality, better user information, and more disclosure and transparency in those financial reports. As a result, the research demonstrates that all SME should indeed adopt MPERS to improve the quality of financial reporting and acquire the trust of investors.

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Adoption for Malaysian Private Entity Reporting Standard (MPERS) for SMEs in Malaysia: Improvement or Deterioration?

  • 章节

  • 发表日期：

    2025年

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  • Eng Wei Jie,
  • Nurasikhin Binti Mohd Idris,
  • Wong Sheng Yi,
  • Hartini Binti Jaafar,
  • Mujeeb Saif Mohsen Al-Absy

摘要

The purpose of this paper is to provide an evaluation whether the adoption of MPERS benefits the SMEs in Malaysia. This paper is aimed to investigate both advantages and disadvantages for the adoption of MPERS for SMEs in Malaysia. The research methodology of this paper is by searching MPERS and related terms in English-language literature. There were four data sources that were used for the literature search: Google Scholar, Science Direct, Wiley Online Library and Research Gate. A total of 11 papers matched the predefined requirements. Between January 2015 and December 2021 were the years in which the selected online publications were published. For this review, only expert opinion sources, such as editorials, reports, reviews, and grey literature, were included. The result of this paper shows that the adoption of MPERS have several advantages including improved financial reporting quality, better user information, and more disclosure and transparency in those financial reports. As a result, the research demonstrates that all SME should indeed adopt MPERS to improve the quality of financial reporting and acquire the trust of investors.