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A Study on the Index of Index of Internet Financial Reporting

Innovation in the usage of information technology and communication (ICT) has set up a unique method in corporate management which includes distributing financial report direct to the investors, prospective investors, share holders and important personnel. As it is consistent to the internet develop...

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Main Authors: Ali Khan, Mohd Noor Azli, Ismail, Noor Azizi
Format: Article
Language:English
Published: UUM Press 2010
Subjects:
HG Finance
Online Access:https://repo.uum.edu.my/id/eprint/30341/1/IPBJ%2002%2001%202010%201-23.pdf
https://repo.uum.edu.my/id/eprint/30341/
https://e-journal.uum.edu.my/index.php/gbmr/article/view/16875
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spelling my.uum.repo.303412024-02-01T11:11:26Z https://repo.uum.edu.my/id/eprint/30341/ A Study on the Index of Index of Internet Financial Reporting Ali Khan, Mohd Noor Azli Ismail, Noor Azizi HG Finance Innovation in the usage of information technology and communication (ICT) has set up a unique method in corporate management which includes distributing financial report direct to the investors, prospective investors, share holders and important personnel. As it is consistent to the internet development as a form of cheap and flexible but influential communication tools, exposures of financial information through the internet has gain its popularity as one of a famous research subject. The last decade has seen a lot of research been carried out on the significance, method and quality of internet financial reporting (IFR). However, most of the earliest IFR research were inclined towards descriptive and exploration methods. Thus, the researches fail to explain items that represent the level of IFR. Even though most of the research bowed to the fact that matching proxy such as disclosure index could assist fuller depth of understanding of the sophisticated information disclosed by companies, it is undeniable that very little effort are taken to build the reporting index. The limited literature shows that there are inconsistencies in the usage of dimensions that represent IFR among researchers. As the result there are differences in the output which lead to the findings failure in giving clear explanation on the factors that influence IFR behaviors. Therefore, this article will discuss issues connected to index of IFR by viewing the related literature, comprehensively, before suggesting a dimension that compliment disclosure index which represent IFR. UUM Press 2010 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/30341/1/IPBJ%2002%2001%202010%201-23.pdf Ali Khan, Mohd Noor Azli and Ismail, Noor Azizi (2010) A Study on the Index of Index of Internet Financial Reporting. International Postgraduate Business Journal (IPBJ), 2 (1). pp. 1-23. ISSN 2180-2459 https://e-journal.uum.edu.my/index.php/gbmr/article/view/16875
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Ali Khan, Mohd Noor Azli
Ismail, Noor Azizi
A Study on the Index of Index of Internet Financial Reporting
description Innovation in the usage of information technology and communication (ICT) has set up a unique method in corporate management which includes distributing financial report direct to the investors, prospective investors, share holders and important personnel. As it is consistent to the internet development as a form of cheap and flexible but influential communication tools, exposures of financial information through the internet has gain its popularity as one of a famous research subject. The last decade has seen a lot of research been carried out on the significance, method and quality of internet financial reporting (IFR). However, most of the earliest IFR research were inclined towards descriptive and exploration methods. Thus, the researches fail to explain items that represent the level of IFR. Even though most of the research bowed to the fact that matching proxy such as disclosure index could assist fuller depth of understanding of the sophisticated information disclosed by companies, it is undeniable that very little effort are taken to build the reporting index. The limited literature shows that there are inconsistencies in the usage of dimensions that represent IFR among researchers. As the result there are differences in the output which lead to the findings failure in giving clear explanation on the factors that influence IFR behaviors. Therefore, this article will discuss issues connected to index of IFR by viewing the related literature, comprehensively, before suggesting a dimension that compliment disclosure index which represent IFR.
format Article
author Ali Khan, Mohd Noor Azli
Ismail, Noor Azizi
author_facet Ali Khan, Mohd Noor Azli
Ismail, Noor Azizi
author_sort Ali Khan, Mohd Noor Azli
title A Study on the Index of Index of Internet Financial Reporting
title_short A Study on the Index of Index of Internet Financial Reporting
title_full A Study on the Index of Index of Internet Financial Reporting
title_fullStr A Study on the Index of Index of Internet Financial Reporting
title_full_unstemmed A Study on the Index of Index of Internet Financial Reporting
title_sort study on the index of index of internet financial reporting
publisher UUM Press
publishDate 2010
url https://repo.uum.edu.my/id/eprint/30341/1/IPBJ%2002%2001%202010%201-23.pdf
https://repo.uum.edu.my/id/eprint/30341/
https://e-journal.uum.edu.my/index.php/gbmr/article/view/16875
_version_ 1789943849356886016
score 13.211869

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