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.
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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
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