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

Author

Listed:
  • 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.)

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.

Suggested Citation

  • Siti Rosmaini Bt Mohd Hanafi & Mohd Ariff Bin Kasim & Muhd Kamil Bin Ibrahim & Dawson R. Hancock, 2009. "Business Reporting on the Internet: Development of a Disclosure Quality Index," International Journal of Business and Economics, College of Business and College of Finance, Feng Chia University, Taichung, Taiwan, vol. 8(1), pages 55-79, April.
  • Handle: RePEc:ijb:journl:v:8:y:2009:i:1:p:55-79
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    References listed on IDEAS

    as
    1. 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;Academy of International Business, vol. 26(3), pages 555-572, September.
    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. repec:bla:joares:v:13:y:1975:i:1:p:16-37 is not listed on IDEAS
    4. Andrew Lymer, 1999. "Internet and the future of reporting in Europe," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 289-301.
    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.
    6. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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    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.

    More about this item

    Keywords

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

    JEL classification:

    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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