The level of internet financial reporting of Malaysian Companies

This research analyses the issue of the level of Internet financial reporting (IFR) by companies listed on the Main Board of Bursa Malaysia. The discussion in this paper will be based on the inconsistencies of the dimensions used in representing IFR by previous researchers who had carried out studie...

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Main Authors: Mohd Noor Azli Ali Khan, Noor Azizi Ismail
Format: Article
Language:English
Published: FEP 2011
Online Access:http://journalarticle.ukm.my/5438/
http://journalarticle.ukm.my/5438/
http://journalarticle.ukm.my/5438/1/vol2ch3.pdf
id ukm-5438
recordtype eprints
spelling ukm-54382016-12-14T06:38:27Z http://journalarticle.ukm.my/5438/ The level of internet financial reporting of Malaysian Companies Mohd Noor Azli Ali Khan, Noor Azizi Ismail, This research analyses the issue of the level of Internet financial reporting (IFR) by companies listed on the Main Board of Bursa Malaysia. The discussion in this paper will be based on the inconsistencies of the dimensions used in representing IFR by previous researchers who had carried out studies on IFR. The inconsistencies resulted in differences in their findings. Based on a comprehensive review, the level of IFR for this research will be divided into two main dimensions, namely, content dimension and presentation dimension. The findings showed that the level of IFR of Bursa Malaysia listed companies started from 48.27 per cent to 78.16 per cent with a min of 65.10. The findings also showed that the overall level of IFR listed companies on the Main Board of Bursa Malaysia was considered good. The implication of the research findings and future research will also be discussed. FEP 2011 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/5438/1/vol2ch3.pdf Mohd Noor Azli Ali Khan, and Noor Azizi Ismail, (2011) The level of internet financial reporting of Malaysian Companies. Asian Journal of Accounting and Governance, 2 . pp. 27-39. ISSN 2180-3838 http://www.ukm.my/ajag/issues.html
repository_type Digital Repository
institution_category Local University
institution Universiti Kebangasaan Malaysia
building UKM Institutional Repository
collection Online Access
language English
description This research analyses the issue of the level of Internet financial reporting (IFR) by companies listed on the Main Board of Bursa Malaysia. The discussion in this paper will be based on the inconsistencies of the dimensions used in representing IFR by previous researchers who had carried out studies on IFR. The inconsistencies resulted in differences in their findings. Based on a comprehensive review, the level of IFR for this research will be divided into two main dimensions, namely, content dimension and presentation dimension. The findings showed that the level of IFR of Bursa Malaysia listed companies started from 48.27 per cent to 78.16 per cent with a min of 65.10. The findings also showed that the overall level of IFR listed companies on the Main Board of Bursa Malaysia was considered good. The implication of the research findings and future research will also be discussed.
format Article
author Mohd Noor Azli Ali Khan,
Noor Azizi Ismail,
spellingShingle Mohd Noor Azli Ali Khan,
Noor Azizi Ismail,
The level of internet financial reporting of Malaysian Companies
author_facet Mohd Noor Azli Ali Khan,
Noor Azizi Ismail,
author_sort Mohd Noor Azli Ali Khan,
title The level of internet financial reporting of Malaysian Companies
title_short The level of internet financial reporting of Malaysian Companies
title_full The level of internet financial reporting of Malaysian Companies
title_fullStr The level of internet financial reporting of Malaysian Companies
title_full_unstemmed The level of internet financial reporting of Malaysian Companies
title_sort level of internet financial reporting of malaysian companies
publisher FEP
publishDate 2011
url http://journalarticle.ukm.my/5438/
http://journalarticle.ukm.my/5438/
http://journalarticle.ukm.my/5438/1/vol2ch3.pdf
first_indexed 2023-09-18T19:44:09Z
last_indexed 2023-09-18T19:44:09Z
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