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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/5438/1/vol2ch3.pdf
http://journalarticle.ukm.my/5438/
http://www.ukm.my/ajag/issues.html
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spelling my-ukm.journal.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
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 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/5438/1/vol2ch3.pdf
http://journalarticle.ukm.my/5438/
http://www.ukm.my/ajag/issues.html
_version_ 1643736413497196544
score 13.211869

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