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Perceived usefulness and perceived quality of internet financial reporting in Malaysia

This study investigates the perceived usefulness and perceived quality towards the intention use of Internet Financial Reporting (IFR) in Malaysia from user’s perspective. There are five qualitative characteristics that describe useful financial information, which are relevance, reliability, underst...

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Main Author: Lee, Han Siang
Format: Thesis
Language:English
Published: 2013
Subjects:
HF Commerce
Online Access:http://eprints.utm.my/id/eprint/48263/1/LeeHanSiangMFM2013.pdf
http://eprints.utm.my/id/eprint/48263/
http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:79493
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spelling my.utm.482632017-09-21T04:10:11Z http://eprints.utm.my/id/eprint/48263/ Perceived usefulness and perceived quality of internet financial reporting in Malaysia Lee, Han Siang HF Commerce This study investigates the perceived usefulness and perceived quality towards the intention use of Internet Financial Reporting (IFR) in Malaysia from user’s perspective. There are five qualitative characteristics that describe useful financial information, which are relevance, reliability, understandability, comparability and timeliness. The researcher also applies part of the theory of Technology Acceptance Model (TAM) in the research. The research was conducted by using Internet-based questionnaire on popular online forums in Malaysia, and the respondents in this study were stock investors. A total of 90 questionnaires were collected out of 200 questionnaires distributed, indicating a 45% rate of return. The methods applied in this study include descriptive analysis, correlation analysis and multiple regression analysis. There are four main results in this study. First, the descriptive analysis showed that the top five components of user’s preference of IFR are annual report, dividend, current share price, balance sheet and historical share price. Second, the level of usefulness and quality of IFR perceived by users are at an intermediate level, and perceived usefulness has the highest mean score among the variables. Third, Kendall’s tau-b correlation showed that there is a significant association between independent variables and the intention to use IFR. Lastly, the regression analysis for the first model showed that perceived usefulness and comparability were found to be the most significant predictors of the intention to use IFR before making investment decision. The regression analysis for the second model showed that perceived usefulness and perceived quality are both significant towards the intention to use IFR. The rating of IFR components in this study can be used as a guidance to indicate the user’s preference. The Technology Acceptance Model (TAM) is suitable to investigate the quality and usage of IFR from a user’s perspective 2013 Thesis NonPeerReviewed application/pdf en http://eprints.utm.my/id/eprint/48263/1/LeeHanSiangMFM2013.pdf Lee, Han Siang (2013) Perceived usefulness and perceived quality of internet financial reporting in Malaysia. Masters thesis, Universiti Teknologi Malaysia, Faculty of Management. http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:79493
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic HF Commerce
spellingShingle HF Commerce
Lee, Han Siang
Perceived usefulness and perceived quality of internet financial reporting in Malaysia
description This study investigates the perceived usefulness and perceived quality towards the intention use of Internet Financial Reporting (IFR) in Malaysia from user’s perspective. There are five qualitative characteristics that describe useful financial information, which are relevance, reliability, understandability, comparability and timeliness. The researcher also applies part of the theory of Technology Acceptance Model (TAM) in the research. The research was conducted by using Internet-based questionnaire on popular online forums in Malaysia, and the respondents in this study were stock investors. A total of 90 questionnaires were collected out of 200 questionnaires distributed, indicating a 45% rate of return. The methods applied in this study include descriptive analysis, correlation analysis and multiple regression analysis. There are four main results in this study. First, the descriptive analysis showed that the top five components of user’s preference of IFR are annual report, dividend, current share price, balance sheet and historical share price. Second, the level of usefulness and quality of IFR perceived by users are at an intermediate level, and perceived usefulness has the highest mean score among the variables. Third, Kendall’s tau-b correlation showed that there is a significant association between independent variables and the intention to use IFR. Lastly, the regression analysis for the first model showed that perceived usefulness and comparability were found to be the most significant predictors of the intention to use IFR before making investment decision. The regression analysis for the second model showed that perceived usefulness and perceived quality are both significant towards the intention to use IFR. The rating of IFR components in this study can be used as a guidance to indicate the user’s preference. The Technology Acceptance Model (TAM) is suitable to investigate the quality and usage of IFR from a user’s perspective
format Thesis
author Lee, Han Siang
author_facet Lee, Han Siang
author_sort Lee, Han Siang
title Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_short Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_full Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_fullStr Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_full_unstemmed Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_sort perceived usefulness and perceived quality of internet financial reporting in malaysia
publishDate 2013
url http://eprints.utm.my/id/eprint/48263/1/LeeHanSiangMFM2013.pdf
http://eprints.utm.my/id/eprint/48263/
http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:79493
_version_ 1643652508772466688
score 13.211869

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