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A survey of the perceived usefulness of financial information disclosed on the internet to shareholders in Malaysia

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Author Info

  • Ramaiyer Subramanian
  • John B. Raja
  • Mohammad Talha
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    Abstract

    Financial information dissemination is the need of the hour in the globalised scenario for meeting the needs of shareholders. This research seeks to identify the perceived usefulness of statutory, voluntary information and audit assurance (AA) disseminated on the internet to the shareholders. This study is empirical in nature. A questionnaire was developed and the responses were collected from the shareholders in Malaysia. Perceived usefulness for shareholders (PSH) is the dependent variable and four independent variables were financial statement (FS), corporate governance (CG), corporate information (CI), and AA. Structural equation modelling was used to confirm the results obtained. The findings of the study are consistent with existing studies done in other countries.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Economics and Accounting.

    Volume (Year): 2 (2011)
    Issue (Month): 2 ()
    Pages: 127-144

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    Handle: RePEc:ids:ijecac:v:2:y:2011:i:2:p:127-144

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    Web page: http://www.inderscience.com/browse/index.php?journalID==357

    Related research

    Keywords: internet financial reporting; shareholders; structural equation modelling; Malaysia; perceived usefulness; financial information; financial disclosure; information dissemination; audit assurance; financial statements; corporate governance; corporate information.;

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