Measuring Internet Financial Reporing (IFR) disclosure strategy

There is a significant development in the accounting practices and communication due to the rapid growth of internet technology. Nonetheless, until today, financial reporting through the internet still has no legally structured standard compared to the formal international financial reporting st...

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Main Authors:	Kamarul Baraini Keliwon, Zaleha Abdul Shukor, Mohamat Sabri Hassan
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:	http://journalarticle.ukm.my/13291/ http://journalarticle.ukm.my/13291/ http://journalarticle.ukm.my/13291/1/23484-80918-1-PB.pdf

id	ukm-13291
recordtype	eprints
spelling	ukm-132912019-08-27T21:08:47Z http://journalarticle.ukm.my/13291/ Measuring Internet Financial Reporing (IFR) disclosure strategy Kamarul Baraini Keliwon, Zaleha Abdul Shukor, Mohamat Sabri Hassan, There is a significant development in the accounting practices and communication due to the rapid growth of internet technology. Nonetheless, until today, financial reporting through the internet still has no legally structured standard compared to the formal international financial reporting standard (IFRS) that firms need to adhere. Yet, firms must still consider stakeholders’ decision making based on internet accounting disclosures. Since the 1990s studies on Internet Financial Reporting (IFR) apply various indexes to measure disclosure practices. However existing indexes mainly focus only on the level and quality of IFR disclosure. Our study develops a new checklist – IFR disclosure strategy checklist – to measure IFR disclosure strategy based on a taxonomy proposed by Williams (2008) which has not yet been empirically tested until today. However, the taxonomy only outlines the characteristics of each proposed strategy. Our study takes the challenge to interpret the taxonomy by developing a checklist for each characteristic that were describe in the taxonomy. Utilizing content analysis, detailed consideration was made about items in the checklist based on prior studies, available regulations in several countries as well as current practices by reporting entities. Results from reliability test indicate that our checklist is a valid and reliable instrument with regards to our sample of study. It is expected that our checklist will be referred to by reporting entities in order to assist stakeholders’ decision making. Eventually we hope that with the knowledge about the disclosure strategy, stakeholders might reduce their time and effort in searching for the best business entities when deciding upon their investment portfolio. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/13291/1/23484-80918-1-PB.pdf Kamarul Baraini Keliwon, and Zaleha Abdul Shukor, and Mohamat Sabri Hassan, (2017) Measuring Internet Financial Reporing (IFR) disclosure strategy. Asian Journal of Accounting and Governance, 8 ((SI)). pp. 7-23. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1068/showToc
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	There is a significant development in the accounting practices and communication due to the rapid growth of internet technology. Nonetheless, until today, financial reporting through the internet still has no legally structured standard compared to the formal international financial reporting standard (IFRS) that firms need to adhere. Yet, firms must still consider stakeholders’ decision making based on internet accounting disclosures. Since the 1990s studies on Internet Financial Reporting (IFR) apply various indexes to measure disclosure practices. However existing indexes mainly focus only on the level and quality of IFR disclosure. Our study develops a new checklist – IFR disclosure strategy checklist – to measure IFR disclosure strategy based on a taxonomy proposed by Williams (2008) which has not yet been empirically tested until today. However, the taxonomy only outlines the characteristics of each proposed strategy. Our study takes the challenge to interpret the taxonomy by developing a checklist for each characteristic that were describe in the taxonomy. Utilizing content analysis, detailed consideration was made about items in the checklist based on prior studies, available regulations in several countries as well as current practices by reporting entities. Results from reliability test indicate that our checklist is a valid and reliable instrument with regards to our sample of study. It is expected that our checklist will be referred to by reporting entities in order to assist stakeholders’ decision making. Eventually we hope that with the knowledge about the disclosure strategy, stakeholders might reduce their time and effort in searching for the best business entities when deciding upon their investment portfolio.
format	Article
author	Kamarul Baraini Keliwon, Zaleha Abdul Shukor, Mohamat Sabri Hassan,
spellingShingle	Kamarul Baraini Keliwon, Zaleha Abdul Shukor, Mohamat Sabri Hassan, Measuring Internet Financial Reporing (IFR) disclosure strategy
author_facet	Kamarul Baraini Keliwon, Zaleha Abdul Shukor, Mohamat Sabri Hassan,
author_sort	Kamarul Baraini Keliwon,
title	Measuring Internet Financial Reporing (IFR) disclosure strategy
title_short	Measuring Internet Financial Reporing (IFR) disclosure strategy
title_full	Measuring Internet Financial Reporing (IFR) disclosure strategy
title_fullStr	Measuring Internet Financial Reporing (IFR) disclosure strategy
title_full_unstemmed	Measuring Internet Financial Reporing (IFR) disclosure strategy
title_sort	measuring internet financial reporing (ifr) disclosure strategy
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2017
url	http://journalarticle.ukm.my/13291/ http://journalarticle.ukm.my/13291/ http://journalarticle.ukm.my/13291/1/23484-80918-1-PB.pdf
first_indexed	2023-09-18T20:04:31Z
last_indexed	2023-09-18T20:04:31Z
_version_	1777407069492609024

Measuring Internet Financial Reporing (IFR) disclosure strategy

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