Internet financial reporting in Malaysia: preparers' and users' perception
This research attempts to investigate the current state of the level of internet financial reporting (IFR) in Bursa Malaysia. The items in the dimensions are based on the perspective of overall preparers and users. Based on the research findings, the level of IFR started from 56.43 to 87.14 per cent...
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| Format: | Article |
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Elsevier Ltd.
2015
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| Online Access: | http://eprints.utm.my/id/eprint/60291/ http://dx.doi.org/10.1016/j.sbspro.2015.01.432 |
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| Summary: | This research attempts to investigate the current state of the level of internet financial reporting (IFR) in Bursa Malaysia. The items in the dimensions are based on the perspective of overall preparers and users. Based on the research findings, the level of IFR started from 56.43 to 87.14 per cent. These outcomes make an incremental contribution to the existing literature by providing useful insights into our knowledge of current practice of IFR especially for emerging markets like Malaysia. The implications of the research findings and future research have been discussed. |
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