The Level of Internet Financial Reporting of Malaysian Companies

Authors

  • Mohd Noor Azli Ali Khan
  • Noor Azizi Ismail

DOI:

https://doi.org/10.17576/ajag-2011-2-6539

Keywords:

content, presentation, unweighted, Bursa Malaysia, Internet financial reporting

Abstract

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.

Downloads

Issue

Vol. 2 (2011)

Section

Articles

License

Authors who publish with this journal agree to the following terms:
  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).