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Factors of internet financial reporting : the case of Malaysia

Ali Khan, Mohd. Noor Azli and Ismail, Noor Azizi (2009) Factors of internet financial reporting : the case of Malaysia. In: South East Asian Technical UniversitieSouth East Asian Technical Universities Consortium(SEATUC) - 3rd SEATUC Symposium Proceedings Consortium(SEATUC) - 3rd SEATUC Symposium Proceeding, 25th - 26th February 2009, Johor Bahru, Malaysia.

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Abstract

This paper examines the factors that influenee companies in Malaysia to engage in Internet Financial Repol1ing (lFR), Pereeptions of advantages and problems in using this new technology for financial reporting were also examined, The perceptions of preparers of financial information were solicited using a sarvey mailed questionaire. Preliminary findings suggested three factors that are perceived as important by responding to engage in IFR: (l) enhance corporate image, (2) company teller with the technology development and (3) competitors in the industry The findings also revealed three factors that inhibit firms from engaging in IFR: (I) need to keep information updated to be of use, (2) required expertise from the company. and (3) concern over security of information. The findings also suggested that global reach and mass communication' and 'timeliness and up-date ability' as the most important advantages from financial reporting on the Internet. On the other hand, 'security problems' and cost and expertise' are the disadvantages of placing financial information on the Internet. Finally. plausihle implications of the findings of the study are then presented and areas for future research are also proposed.

Item Type:Conference or Workshop Item (Paper)
Additional Information:Hybrid Twinning Program 2008
Uncontrolled Keywords:Internet Financial Repol1ing (lFR), timeliness and up-date ability
Subjects:H Social Sciences > HG Finance
Q Science > QA Mathematics > QA75 Electronic computers. Computer science
Divisions:Management and Human Resource Development (Formerly known)
ID Code:12649
Deposited By: Narimah Nawil
Deposited On:15 Jun 2011 13:13
Last Modified:17 Mar 2020 16:17

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