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The Use Of Disclosure Indices In Internet Financial Reporting Research

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  • 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)

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:cms:2icb11:2011-462
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    References listed on IDEAS

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    1. Doaa Aly & Jon Simon & Khaled Hussainey, 2010. "Determinants of corporate internet reporting: evidence from Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 182-202, January.
    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. 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.
    4. Ivica Pervan, 2006. "Voluntary financial reporting on the internet – analysis of the practice of Croatian and Slovene listed joint stock companies," Financial Theory and Practice, Institute of Public Finance, vol. 30(1), pages 1-27.
    5. 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.
    6. Dominic Deller & Michael Stubenrath & Christoph Weber, 1999. "A survey on the use of the Internet for investor relations in the USA, the UK and Germany," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 351-364.
    7. Lee, Chi-Wen Jevons, 1987. "Accounting infrastructure and economic development," Journal of Accounting and Public Policy, Elsevier, vol. 6(2), pages 75-85.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. 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, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 8(1), pages 55-79, April.
    13. 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.
    14. 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.
    15. 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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    Cited by:

    1. Pinto, Inês & Ng Picoto, Winnie, 2016. "Configurational analysis of firms' performance: Understanding the role of Internet financial reporting," Journal of Business Research, Elsevier, vol. 69(11), pages 5360-5365.
    2. Dr. Mohd Noor Azli bin Ali Khan Author_Email: mnazli@yahoo.com & Prof. Dr. Noor Azizi bin Ismail, 2011. "Malaysian Academics’ Perceptions Of Internet Financial Reporting," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-024-163, Conference Master Resources.

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    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General

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