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Internet financial reporting in Malaysia: preparers' and users' perception

Ali Khan, Mohd. Noor Azli (2015) Internet financial reporting in Malaysia: preparers' and users' perception. Procedia Social And Behavioral Sciences, 172 . pp. 778-785. ISSN 1877-0428

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Official URL: http://dx.doi.org/10.1016/j.sbspro.2015.01.432


This research attempts to investigate the current state of the level of internet financial reporting (IFR) in Bursa Malaysia. The items in the dimensions are based on the perspective of overall preparers and users. Based on the research findings, the level of IFR started from 56.43 to 87.14 per cent. These outcomes make an incremental contribution to the existing literature by providing useful insights into our knowledge of current practice of IFR especially for emerging markets like Malaysia. The implications of the research findings and future research have been discussed.

Item Type:Article
Uncontrolled Keywords:content, presentation
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
ID Code:60291
Deposited By: Haliza Zainal
Deposited On:24 Jan 2017 02:54
Last Modified:30 Sep 2021 10:43

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