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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/13291/1/23484-80918-1-PB.pdf
http://journalarticle.ukm.my/13291/
http://ejournal.ukm.my/ajac/issue/view/1068/showToc
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spelling my-ukm.journal.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
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
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/13291/1/23484-80918-1-PB.pdf
http://journalarticle.ukm.my/13291/
http://ejournal.ukm.my/ajac/issue/view/1068/showToc
_version_ 1643739033999769600
score 13.211869

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