Advanced Search
MyIDEAS: Login to save this article or follow this journal

Business Reporting on the Internet: Development of a Disclosure Quality Index

Contents:

Author Info

  • Siti Rosmaini Bt Mohd Hanafi

    (Accounting Department, Universiti Tenaga Nasional, Malaysia)

  • Mohd Ariff Bin Kasim

    (Accounting Department, Universiti Tenaga Nasional, Malaysia)

  • Muhd Kamil Bin Ibrahim

    (Faculty of Accountancy, Universiti Teknologi MARA, Malaysia)

  • Dawson R. Hancock

    (Department of Educational Leadership, University of North Carolina at Charlotte, U.S.A.)

Registered author(s):

    Abstract

    The 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 Info

    If 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.
    File URL: http://www.ijbe.org/table%20of%20content/pdf/vol8-1/vol8-1-05.pdf
    Download Restriction: no

    File URL: http://www.ijbe.org/table%20of%20content/abstract/Vol.8/No.1/05.htm
    Download Restriction: no

    Bibliographic Info

    Article 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)
    Pages: 55-79

    as in new window
    Handle: RePEc:ijb:journl:v:8:y:2009:i:1:p:55-79

    Contact details of provider:
    Postal: 100 Wenhwa Road, Seatwen, Taichung
    Web page: http://www.ijbe.org/
    More information through EDIRC

    Related research

    Keywords: financial reporting; business reporting; internet; reporting quality index; IBRQ;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    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.:
    as in new window
    1. Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 383-395.
    2. Andrew Lymer, 1999. "Internet and the future of reporting in Europe," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 289-301.
    3. 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.
    4. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan, vol. 26(3), pages 555-572, September.
    5. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. 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.
    2. 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.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ijb:journl:v:8:y:2009:i:1:p:55-79. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Yi-Ju Su).

    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.