Corporate Internet reporting in emerging economic countries: the Malaysian perspective

The increasing use of Internet technology in corporate world is undeniable. Corporate Internet Reporting (CIR) is the communication process between the corporate sectors and stakeholders via the medium of the Internet. CIR is a significant way for the corporate sectors in presenting and disseminatin...

Full description

Bibliographic Details
Main Authors:	Turmin, Siti Zaidah, Abdul Hamid, Fatima, Mohd Ghazali, Nazli Anum
Format:	Article
Language:	English English
Published:	UPM Press 2015
Subjects:	HG Finance
Online Access:	http://irep.iium.edu.my/50781/ http://irep.iium.edu.my/50781/ http://irep.iium.edu.my/50781/1/50781_Corporate_internet_reporting_in_emerging_economic_countries.pdf http://irep.iium.edu.my/50781/2/50781_Corporate_internet_reporting_in_emerging_economic_countries_SCOPUS.pdf

id	iium-50781
recordtype	eprints
spelling	iium-507812016-11-29T04:06:21Z http://irep.iium.edu.my/50781/ Corporate Internet reporting in emerging economic countries: the Malaysian perspective Turmin, Siti Zaidah Abdul Hamid, Fatima Mohd Ghazali, Nazli Anum HG Finance The increasing use of Internet technology in corporate world is undeniable. Corporate Internet Reporting (CIR) is the communication process between the corporate sectors and stakeholders via the medium of the Internet. CIR is a significant way for the corporate sectors in presenting and disseminating business information. The study is conducted with the objective to examine the practice of CIR by the Malaysian listed corporations. Sample of the study consisted of 380 listed corporations. In measuring the level of CIR practice by companies, a CIR index was used. Data for CIR practice were collected by observing the presence of CIR attributes in the websites of companies being investigated and analysed by using descriptive statistics. The findings show that 82 percent of the companies examined have websites and are practicing CIR. On average, Malaysian listed companies practiced around 28.9% of the overall CIR attributes. The results based on industry type showed that the plantation sector had the highest mean score for overall CIR, Investor Relations category and User Support category, whereas the finance sector had the highest mean score for the categories of Accounting and Finance and Technological Advantage, and the construction sector revealed the highest mean score for forward looking data. Furthermore, a comparison between the Main Market and ACE market companies did not show any significant difference in the mean score for the overall CIR attributes and specific CIR attributes. Findings of the study might be useful to the Malaysian listed corporations in better understanding the level of CIR they practised so as to further increase the level of CIR in the near future. Finally, the study adds to the knowledge on the practice of CIR in Malaysia as one of the world's emerging economic countries. UPM Press 2015 Article PeerReviewed application/pdf en http://irep.iium.edu.my/50781/1/50781_Corporate_internet_reporting_in_emerging_economic_countries.pdf application/pdf en http://irep.iium.edu.my/50781/2/50781_Corporate_internet_reporting_in_emerging_economic_countries_SCOPUS.pdf Turmin, Siti Zaidah and Abdul Hamid, Fatima and Mohd Ghazali, Nazli Anum (2015) Corporate Internet reporting in emerging economic countries: the Malaysian perspective. Pertanika Journal of Social Science & Humanities, 23 (September). pp. 73-88. ISSN 0128-7702 http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2023%20(S)%20Sep.%202015/05%20JSSH%20Vol%2023%20(S)%20Sept%202015_pg73-88%20(JSSH(S)-0036-2015).pdf
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HG Finance
spellingShingle	HG Finance Turmin, Siti Zaidah Abdul Hamid, Fatima Mohd Ghazali, Nazli Anum Corporate Internet reporting in emerging economic countries: the Malaysian perspective
description	The increasing use of Internet technology in corporate world is undeniable. Corporate Internet Reporting (CIR) is the communication process between the corporate sectors and stakeholders via the medium of the Internet. CIR is a significant way for the corporate sectors in presenting and disseminating business information. The study is conducted with the objective to examine the practice of CIR by the Malaysian listed corporations. Sample of the study consisted of 380 listed corporations. In measuring the level of CIR practice by companies, a CIR index was used. Data for CIR practice were collected by observing the presence of CIR attributes in the websites of companies being investigated and analysed by using descriptive statistics. The findings show that 82 percent of the companies examined have websites and are practicing CIR. On average, Malaysian listed companies practiced around 28.9% of the overall CIR attributes. The results based on industry type showed that the plantation sector had the highest mean score for overall CIR, Investor Relations category and User Support category, whereas the finance sector had the highest mean score for the categories of Accounting and Finance and Technological Advantage, and the construction sector revealed the highest mean score for forward looking data. Furthermore, a comparison between the Main Market and ACE market companies did not show any significant difference in the mean score for the overall CIR attributes and specific CIR attributes. Findings of the study might be useful to the Malaysian listed corporations in better understanding the level of CIR they practised so as to further increase the level of CIR in the near future. Finally, the study adds to the knowledge on the practice of CIR in Malaysia as one of the world's emerging economic countries.
format	Article
author	Turmin, Siti Zaidah Abdul Hamid, Fatima Mohd Ghazali, Nazli Anum
author_facet	Turmin, Siti Zaidah Abdul Hamid, Fatima Mohd Ghazali, Nazli Anum
author_sort	Turmin, Siti Zaidah
title	Corporate Internet reporting in emerging economic countries: the Malaysian perspective
title_short	Corporate Internet reporting in emerging economic countries: the Malaysian perspective
title_full	Corporate Internet reporting in emerging economic countries: the Malaysian perspective
title_fullStr	Corporate Internet reporting in emerging economic countries: the Malaysian perspective
title_full_unstemmed	Corporate Internet reporting in emerging economic countries: the Malaysian perspective
title_sort	corporate internet reporting in emerging economic countries: the malaysian perspective
publisher	UPM Press
publishDate	2015
url	http://irep.iium.edu.my/50781/ http://irep.iium.edu.my/50781/ http://irep.iium.edu.my/50781/1/50781_Corporate_internet_reporting_in_emerging_economic_countries.pdf http://irep.iium.edu.my/50781/2/50781_Corporate_internet_reporting_in_emerging_economic_countries_SCOPUS.pdf
first_indexed	2023-09-18T21:11:50Z
last_indexed	2023-09-18T21:11:50Z
_version_	1777411304479260672

Corporate Internet reporting in emerging economic countries: the Malaysian perspective

Similar Items