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...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
FEP
2011
|
| Online Access: | http://journalarticle.ukm.my/5438/ http://journalarticle.ukm.my/5438/1/vol2ch3.pdf |
| _version_ | 1848810826752851968 |
|---|---|
| author | Mohd Noor Azli Ali Khan, Noor Azizi Ismail, |
| author_facet | Mohd Noor Azli Ali Khan, Noor Azizi Ismail, |
| author_sort | Mohd Noor Azli Ali Khan, |
| building | UKM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T23:36:41Z |
| format | Article |
| id | oai:generic.eprints.org:5438 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T23:36:41Z |
| publishDate | 2011 |
| publisher | FEP |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org: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 |
| spellingShingle | Mohd Noor Azli Ali Khan, Noor Azizi Ismail, The level of internet financial reporting of Malaysian Companies |
| title | 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_short | The level of internet financial reporting of Malaysian Companies |
| title_sort | level of internet financial reporting of malaysian companies |
| url | http://journalarticle.ukm.my/5438/ http://journalarticle.ukm.my/5438/ http://journalarticle.ukm.my/5438/1/vol2ch3.pdf |