An empirical investigation of disclosure item of internet financial reporting in Malaysia

This research attempts to investigate the current status on the disclosure item of internet financial reporting (IFR) among listed companies in Bursa Malaysia based on preparers and users perception. Content analyses are used to provide evidence on internet financial reporting practices by 280 liste...

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Main Author: Ali Khan, Mohd. Noor Azli
Format: Conference or Workshop Item
Published: 2015
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Online Access:http://eprints.utm.my/id/eprint/63294/
https://conferencealerts.com/show-event?id=145573
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spelling my.utm.632942017-05-17T07:51:37Z http://eprints.utm.my/id/eprint/63294/ An empirical investigation of disclosure item of internet financial reporting in Malaysia Ali Khan, Mohd. Noor Azli HF5601 Accounting This research attempts to investigate the current status on the disclosure item of internet financial reporting (IFR) among listed companies in Bursa Malaysia based on preparers and users perception. Content analyses are used to provide evidence on internet financial reporting practices by 280 listed companies. The issues of the disclosure item of IFR of the companies listed in Bursa Malaysia. According to a comprehensive review, the evaluation of IFR will be separated into two dimensions which are content dimension and presentation dimension. The items of disclosure in the development of the IFR disclosure index are based on the perspective of preparers and users. Based on the research findings, the level of IFR started from 56.43 to 87.14 per cent. The findings also showed that the overall level of IFR listed companies in Bursa Malaysia were considered good. The implications of the research findings and future research have been discussed. 2015 Conference or Workshop Item PeerReviewed Ali Khan, Mohd. Noor Azli (2015) An empirical investigation of disclosure item of internet financial reporting in Malaysia. In: International Conference on Accounting Studies (ICAS) 2015, 17-20 Aug, 2015, Kedah, Malaysia. https://conferencealerts.com/show-event?id=145573
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ali Khan, Mohd. Noor Azli
An empirical investigation of disclosure item of internet financial reporting in Malaysia
description This research attempts to investigate the current status on the disclosure item of internet financial reporting (IFR) among listed companies in Bursa Malaysia based on preparers and users perception. Content analyses are used to provide evidence on internet financial reporting practices by 280 listed companies. The issues of the disclosure item of IFR of the companies listed in Bursa Malaysia. According to a comprehensive review, the evaluation of IFR will be separated into two dimensions which are content dimension and presentation dimension. The items of disclosure in the development of the IFR disclosure index are based on the perspective of preparers and users. Based on the research findings, the level of IFR started from 56.43 to 87.14 per cent. The findings also showed that the overall level of IFR listed companies in Bursa Malaysia were considered good. The implications of the research findings and future research have been discussed.
format Conference or Workshop Item
author Ali Khan, Mohd. Noor Azli
author_facet Ali Khan, Mohd. Noor Azli
author_sort Ali Khan, Mohd. Noor Azli
title An empirical investigation of disclosure item of internet financial reporting in Malaysia
title_short An empirical investigation of disclosure item of internet financial reporting in Malaysia
title_full An empirical investigation of disclosure item of internet financial reporting in Malaysia
title_fullStr An empirical investigation of disclosure item of internet financial reporting in Malaysia
title_full_unstemmed An empirical investigation of disclosure item of internet financial reporting in Malaysia
title_sort empirical investigation of disclosure item of internet financial reporting in malaysia
publishDate 2015
url http://eprints.utm.my/id/eprint/63294/
https://conferencealerts.com/show-event?id=145573
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score 13.154949