Staff View: An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]

An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]

This research aimed to measure the quality of voluntary web-disclosure by listed companies in Indonesia, using a voluntary web-disclosure index to capture both quality and quantity of web-disclosures. Focussing on the dimensions of web-content and the presentation of information, this study scored 4...

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Main Authors:	Melati, Indah, Nair, Ramesh, Arshad, Roshayani, Ahmad Nadzri, Farah Aida, Hermawan, Ancella Anitawati
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) 2022
Subjects:	Corporate organization. Corporate governance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Semantic Web
Online Access:	https://ir.uitm.edu.my/id/eprint/66090/1/66090.pdf https://ir.uitm.edu.my/id/eprint/66090/ https://apmaj.uitm.edu.my/
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id	my.uitm.ir.66090
record_format	eprints
spelling	my.uitm.ir.660902022-09-06T01:47:37Z https://ir.uitm.edu.my/id/eprint/66090/ An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.] Melati, Indah Nair, Ramesh Arshad, Roshayani Ahmad Nadzri, Farah Aida Hermawan, Ancella Anitawati Corporate organization. Corporate governance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Semantic Web This research aimed to measure the quality of voluntary web-disclosure by listed companies in Indonesia, using a voluntary web-disclosure index to capture both quality and quantity of web-disclosures. Focussing on the dimensions of web-content and the presentation of information, this study scored 44 web-disclosure items using a dichotomous score to examine the variety of information and an ordinal score to examine the depth of the disclosure. The findings revealed that on average, the quality of voluntary web-disclosure in Indonesia is relatively low. Disclosure appeared heavily centred on financial information, with information on corporate governance and corporate social responsibility being only moderately disclosed. The differences of firm size and industry type among sample companies were found to be significantly positive when matched to the web-disclosure index. This confirms postulations of the Agency Theory and Signalling Theory which suggest that companies were motivated to signal accountability and transparency through their websites. This study extends prior research on web-disclosure by demonstrating that the use of semantic properties contributes to the richness of examining voluntary web-disclosure as it offers greater insights into the transparent reporting practices by corporate entities. Accounting Research Institute (ARI) 2022-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/66090/1/66090.pdf An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]. (2022) Asian-Pacific Management Accounting Journal, 17 (1): 6. pp. 153-186. ISSN 2550-1631 https://apmaj.uitm.edu.my/ 10.24191/APMAJ.V17i1-06 10.24191/APMAJ.V17i1-06 10.24191/APMAJ.V17i1-06
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Corporate organization. Corporate governance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Semantic Web
spellingShingle	Corporate organization. Corporate governance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Semantic Web Melati, Indah Nair, Ramesh Arshad, Roshayani Ahmad Nadzri, Farah Aida Hermawan, Ancella Anitawati An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]
description	This research aimed to measure the quality of voluntary web-disclosure by listed companies in Indonesia, using a voluntary web-disclosure index to capture both quality and quantity of web-disclosures. Focussing on the dimensions of web-content and the presentation of information, this study scored 44 web-disclosure items using a dichotomous score to examine the variety of information and an ordinal score to examine the depth of the disclosure. The findings revealed that on average, the quality of voluntary web-disclosure in Indonesia is relatively low. Disclosure appeared heavily centred on financial information, with information on corporate governance and corporate social responsibility being only moderately disclosed. The differences of firm size and industry type among sample companies were found to be significantly positive when matched to the web-disclosure index. This confirms postulations of the Agency Theory and Signalling Theory which suggest that companies were motivated to signal accountability and transparency through their websites. This study extends prior research on web-disclosure by demonstrating that the use of semantic properties contributes to the richness of examining voluntary web-disclosure as it offers greater insights into the transparent reporting practices by corporate entities.
format	Article
author	Melati, Indah Nair, Ramesh Arshad, Roshayani Ahmad Nadzri, Farah Aida Hermawan, Ancella Anitawati
author_facet	Melati, Indah Nair, Ramesh Arshad, Roshayani Ahmad Nadzri, Farah Aida Hermawan, Ancella Anitawati
author_sort	Melati, Indah
title	An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]
title_short	An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]
title_full	An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]
title_fullStr	An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]
title_full_unstemmed	An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]
title_sort	examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / indah melati ... [et al.]
publisher	Accounting Research Institute (ARI)
publishDate	2022
url	https://ir.uitm.edu.my/id/eprint/66090/1/66090.pdf https://ir.uitm.edu.my/id/eprint/66090/ https://apmaj.uitm.edu.my/
_version_	1744357253880741888
score	13.211869

An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]

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