Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia
The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported.Using a checklist adapted from similar studies in the commercial sector, the study suggests that the disc...
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Universiti Kebangsaan Malaysia
2014
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my.uum.repo.208602017-02-07T01:07:43Z http://repo.uum.edu.my/20860/ Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia Abidin, Shamharir Saad, Ram Al Jaffri HF5601 Accounting The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported.Using a checklist adapted from similar studies in the commercial sector, the study suggests that the disclosures of financial and non-financial information such as information on social responsibility are uncommon.While most of the zakat institutions focus on providing information regarding zakat collection and distribution, none has included financial statements.However, these institutions have gained reasonable score in terms of information timeliness with majority of them update their website on regular basis.The findings suggest that zakat institution in Malaysia should fully utilise the use internet as a main medium of communication, especially in order to gain more public trust and recognition. Universiti Kebangsaan Malaysia 2014 Article PeerReviewed application/pdf en http://repo.uum.edu.my/20860/1/JP%2042%202014%2019%2029.pdf Abidin, Shamharir and Saad, Ram Al Jaffri (2014) Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia. Jurnal Pengurusan, 42. pp. 19-29. ISSN 0127-2713 http://ejournals.ukm.my/pengurusan/article/view/9207 |
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HF5601 Accounting Abidin, Shamharir Saad, Ram Al Jaffri Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia |
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The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported.Using a checklist adapted from similar studies in the commercial sector, the study suggests that the disclosures of financial and non-financial information such as information
on social responsibility are uncommon.While most of the zakat institutions focus on providing information regarding zakat collection and distribution, none has included financial statements.However, these institutions have gained reasonable score in terms of information timeliness with majority of them update their website on regular basis.The findings suggest
that zakat institution in Malaysia should fully utilise the use internet as a main medium of communication, especially in order to gain more public trust and recognition. |
format |
Article |
author |
Abidin, Shamharir Saad, Ram Al Jaffri |
author_facet |
Abidin, Shamharir Saad, Ram Al Jaffri |
author_sort |
Abidin, Shamharir |
title |
Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia |
title_short |
Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia |
title_full |
Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia |
title_fullStr |
Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia |
title_full_unstemmed |
Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia |
title_sort |
evaluating corporate reporting on the internet: the case of zakat institutions in malaysia |
publisher |
Universiti Kebangsaan Malaysia |
publishDate |
2014 |
url |
http://repo.uum.edu.my/20860/1/JP%2042%202014%2019%2029.pdf http://repo.uum.edu.my/20860/ http://ejournals.ukm.my/pengurusan/article/view/9207 |
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1644283078288343040 |
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13.160551 |