Business Reporting on the Internet: Development of a Disclosure Quality Index
AbstractThe rapid growth of the internet has significantly influenced business reporting practices and accounting communication of companies. Studies of internet business reporting apply various indexes to measure disclosure practices. However, existing indexes suffer weaknesses in the scope covered, which is mainly limited to financial disclosure. The present study develops a new index¡Xthe Internet Business Reporting Quality (IBRQ) index¡Xto measure the quality of internet business reporting practices. Detailed consideration was made about weights in the index. Results from multi-rater reliability test indicate that the index is a valid and reliable instrument. The index was also reviewed by prominent researchers. The IBRQ index addresses a significant gap in the literature.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by College of Business, and College of Finance, Feng Chia University, Taichung, Taiwan in its journal International Journal of Business and Economics.
Volume (Year): 8 (2009)
Issue (Month): 1 (April)
financial reporting; business reporting; internet; reporting quality index; IBRQ;
Find related papers by JEL classification:
- G39 - Financial Economics - - Corporate Finance and Governance - - - Other
- M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Bollen, Laury & Hassink, Harold & Bozic, Gordana, 2006. "Measuring and explaining the quality of Internet investor relations activities: a multinational empirical analysis," Open Access publications from Maastricht University urn:nbn:nl:ui:27-15292, Maastricht University.
- Andrew Lymer, 1999. "Internet and the future of reporting in Europe," European Accounting Review, Taylor and Francis Journals, vol. 8(2), pages 289-301.
- Geerings, Jorn & Bollen, Laury & Hassink, Harold, 2003. "Investor relations activiteiten op het internet," Open Access publications from Maastricht University urn:nbn:nl:ui:27-15374, Maastricht University.
- Xiao, Jason Zezhong & Yang, He & Chow, Chee W., 2004. "The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies," Journal of Accounting and Public Policy, Elsevier, vol. 23(3), pages 191-225.
- Rowe, Thomas M. & Giroux, Gary A., 1986. "Diocesan financial disclosure: A quality assessment," Journal of Accounting and Public Policy, Elsevier, vol. 5(1), pages 57-74.
- Dr. Mohd Noor Azli bin Ali Khan Author_Email: & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-462, Conference Master Resources.
- Dr. Mohd Noor Azli bin Ali Khan & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," Journal of Global Business and Economics, Global Research Agency, vol. 3(1), pages 157-173, July.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jui-Fen Lin).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.