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Malaysian Academics’ Perceptions Of Internet Financial Reporting

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Author Info

  • Dr. Mohd Noor Azli bin Ali Khan Author_Email: mnazli@yahoo.com

    (Faculty of Management and Human Resource Development,Universiti Teknologi Malaysia,Johor Bahru)

  • Prof. Dr. Noor Azizi bin Ismail

    (College of Business (Accounting), Universiti Utara Malaysia, Sintok Kedah )

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    Abstract

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    File URL: http://www.internationalconference.com.my/proceeding/asbes2011_proceeding/024_163_ASBES2011_Proceeding_PG0311_0320.pdf
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    Bibliographic Info

    Paper provided by Conference Master Resources in its series Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding with number 2011-024-163.

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    Date of creation: Oct 2011
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    Publication status: Published in ASBES 2011 Proceeding, Oct 2011
    Handle: RePEc:cms:1asb11:2011-024-163

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    Web page: http://www.internationalconference.com.my/proceeding.htm

    Related research

    Keywords: Financial Reporting;

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    References

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    1. Ettredge, Michael & Richardson, Vernon J. & Scholz, Susan, 2002. "Dissemination of information for investors at corporate Web sites," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 357-369.
    2. 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.
    3. Kelton, Andrea S. & Yang, Ya-wen, 2008. "The impact of corporate governance on Internet financial reporting," Journal of Accounting and Public Policy, Elsevier, vol. 27(1), pages 62-87.
    4. Isabel-María García Sánchez & Luis Rodríguez Domínguez & Isabel Gallego Álvarez, 2011. "Corporate governance and strategic information on the internet: A study of Spanish listed companies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(4), pages 471-501, May.
    5. Debreceny, Roger & Gray, Glen L. & Rahman, Asheq, 2002. "The determinants of Internet financial reporting," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 371-394.
    6. Wai Kin Chan & Nilmini Wickramasinghe, 2006. "Using the internet for financial disclosures: the Australian experience," International Journal of Electronic Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 118-150.
    7. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
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