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Comparing internet financial reporting practices: Indonesia, Malaysia, Singapore, Japan and Australia

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  • Luciana Spica Almilia

Abstract

Internet financial reporting practices in Indonesia is one form of transparency and accountability of good corporate governance. Good corporate governance requires companies to present information timely, clear, and comparable, especially concerning financial issues, management and company ownership. The research objective is to compare the quality of corporate disclosure of internet financial reporting in Indonesia, Singapore, Japan, Malaysia and Australia. The sample in this research is the companies in each country (Malaysia, Singapore, Japan and Australia) are the best in the category of Forbes magazine (Forbes 2000). Indonesia's best to use the criteria established by SWA magazine (SWA 100). The result of this study indicates that there are differences in IFR quality between companies in Malaysia with companies in Australia and Japan. This study also shows that there is a difference in IFR quality between companies in Indonesia with companies in Australia, Singapore and Japan.

Suggested Citation

  • Luciana Spica Almilia, 2015. "Comparing internet financial reporting practices: Indonesia, Malaysia, Singapore, Japan and Australia," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 20(4), pages 477-495.
    • Handle: RePEc:ids:ijbisy:v:20:y:2015:i:4:p:477-495
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    Cited by:

    1. Helmi A. Boshnak, 2021. "Internet Financial Reporting Practices in Saudi Arabia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 1-15, July.
    2. Rieke Pernamasari, 2019. "Analysis of Index Internet Financial Reporting: Studies in Banking Companies in Indonesia, Malaysia and Singapore," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 150-159, January.

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