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The Use Of Disclosure Indices In Internet Financial Reporting Research

Listed author(s):
  • Dr. Mohd Noor Azli bin Ali Khan Author_Email:

    (Faculty of Management and Human Resource Development)

  • Professor Dr. Noor Azizi bin Ismail

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

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    No abstract is available for this item.

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    File URL: http://www.internationalconference.com.my/proceeding/2ndicber2011_proceeding/462-2nd%20ICBER%202011%20PG%202413-2426%20Quality%20Management%20System.pdf
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    Paper provided by Conference Master Resources in its series 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding with number 2011-462.

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    Date of creation: Mar 2011
    Publication status: Published in 2nd ICBER 2011 Proceeding, March 2011
    Handle: RePEc:cms:2icb11:2011-462
    Contact details of provider: Web page: http://www.internationalconference.com.my/proceeding.htm

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    1. 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.
    2. Doaa Aly, 2010. "Determinants of corporate internet reporting: evidence from Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 182-202, January.
    3. Lee, Chi-Wen Jevons, 1987. "Accounting infrastructure and economic development," Journal of Accounting and Public Policy, Elsevier, vol. 6(2), pages 75-85.
    4. Zezhong Xiao & Michael John Jones & Andy Lymer, 2002. "Immediate trends in Internet reporting," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 245-275.
    5. 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.
    6. 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.
    7. B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 321-333.
    8. Williams, S. Mitchell & Ho Wern Pei, Carol-Anne, 1999. "Corporate social disclosures by listed companies on their web sites: an international comparison," The International Journal of Accounting, Elsevier, vol. 34(3), pages 389-419, August.
    9. Pontus Hedlin, 1999. "The Internet as a vehicle for investor relations: the Swedish case," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 373-381.
    10. 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.
    11. 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.
    12. 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.
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