Firm's size, leverage and ownership concentration as a determinant of internet financial reporting this study is one of the first empirical studies to investigate the index) determinants of ifr presentation and content: size (+) us listed (+) only presentation: level of technology employed (+) environment disclose (+). Journal of global business and economics 157 july 2011 volume 3 number 1 the use of disclosure indices in internet financial reporting research dr mohd noor azli bin ali khan faculty of management and human resource development universiti teknologi malaysia 81310. This paper reviews an empirical study into the extent and quality of internet finan - the purpose of the study was to measure the quality of internet financial reporting prac- tices of the top 40 thai 1 he sample for this study consisted of component companies of the respective country's relevant stock market 100 index. A comparative study of new zealand and indian companies abstract the accessibility of business reporting, including financial reports on company websites is not necessarily increased by providing more information on websites the quality of internet-based information is affected by both the accessibility and quantity of. Introduction this paper analyzes on the perceptions of internet financial reporting (hereinafter referred to as ifr) in malaysia while internet financial reporting is fast and attractive becoming the standard in developed countries, but, few of previous studies have focused on this phenomenon in developing countries in.
Bank officers' views of internet financial reporting in malaysia mnaa khan, na ismail procedia-social and behavioral sciences 57, 75-84, 2012 8, 2012 an empirical study on the indexes of internet financial reporting: the case of malaysia mnaa khan, na ismail african journal of business management 6 (5), 2086,. This study determined the extent and form of internet financial reporting by quoted companies in nigeria internet financial reporting among 100 malaysian and 45 singaporean companies and discovered that singaporean the practice of financial disclosure on corporate website: case study in. The disclosure items in the ifr disclosure index checklist are based on the perception of users based on the the findings also showed that the overall levels of ifr-listed companies in bursa malaysia were considered good content internet financial reporting malaysia presentation users' perception.
A study of various aspects of internet financial reporting: a case of malaysian auditors mohd noor azli keywords: internet financial reporting, auditors, benefit, factor, audit issue and malaysia 1 nevertheless, there is little empirical evidence on the factors, practices, and contributions to the disclosure of financial. This research attempts to investigate the current state of the level of internet financial reporting (ifr) in bursa malaysia the study employs the survey questionnaires in gathering information from the respondents on significant an empirical evidence of the indexes of internet financial reporting: the case of malaysia.
Cite this publication mohd noor azli ali khan at universiti teknologi malaysia keywords: disclosure index, dimension and internet financial reporting research report bonson, e & escobar, t (2006) digital reporting in eastern european: an empirical study international journal of accounting information system. Abstract—many companies use internet to report financial information to investors the purpose of this study was to analyze the disclosure of financial statements in the company's state-owned enterprises in particular nature-based sector and manufacturing industries using internet financial reporting index, and analyze. Abstract this study attempts to investigate the effects of corporate governance ( cg) mechanisms towards the quality of directors-related directors-related information disclosure: the empirical study of malaysian top 100 companies courtenay such as internet financial reporting (ifr) disclosure (ie. Full length research paper an empirical study on the indexes of internet financial reporting: the case of malaysia mohd noor azli ali khan1 and noor azizi ismail2 1department of management, faculty of management and human resource development, universiti teknologi malaysia, johor bahru, johor, malaysia.
By natasja steenkamp & shaun steenkamp 131-156 compliance with international financial reporting standards: the case of listed firms in ghana on the business success of entrepreneurialasnaf: an empirical study on the state zakat organization (the selangor zakat board or lembaga zakat selangor) in malaysia. Leads to the question of what determines the choice to publish financial information on the internet this study sought to establish the determinants of corporate internet financial reporting in kenya with a specific reference to the firms listed on the nairobi stock exchange this study adopted a descriptive. Malaysia the research analyses the issues of the current status on disclosure items of internet financial reporting (tfr) of the companies listed in bursa malaysia from the users the disclosure items in the tfr disclosure index checklist are based on empirical studies on ifr since, 1995 reflecting the growth.