This article has received the considerable critical attention that seeking to enhance sustainability disclosure may essentially make progress firms' market valuation. It aims to provide the corporate sustainability disclosure level organized according to the '7 þ 1', seven core subjects of the International Organization for Standardization (ISO) 26000 and the energy disclosure items, then set out to assess the effectiveness of sustainability reporting on the listed firms' market valuation during the period 2010-2015. To achieve this objective, data were collected from a sample of 98 Iranian manufacturing and service organizations from various industry sectors at the Tehran Stock Exchange and generalized method of moments (GMM) approach was conducted for a dynamic panel data to evaluate the effect of the sustainability reporting level on the listed firms' market valuation. As can be seen from the results, the overall extent of sustainability disclosure arranged in accordance with the low rate of sustainability reporting for listed firms in TSE. It was also found that the sensitive firms have a greater level of corporate sustainability disclosure than the other firms. Moreover, sustainability reporting has been shown to be related to market valuations in which firms activating in sensitive industries environmentally with sustainability reporting had higher market valuations than firms activating in non-sensitive industries with sustainability reporting. Our '7 þ 1' sustainability disclosure practice aspects all together with their basic measurement items can be applied as a checklist for assessing how well sustainability disclosure practices are performed at TSE.

Internet is a very exciting medium to look into especially with regards to presentation, disclosure and financial reporting. The Internet also has become one of users' most frequently used sources of information. Consistent with the innovation of the Internet as a cheap but powerful communication device, disclosure of financial and non-financial information on the Internet is becoming an increasingly popular subject of research. Internet reporting or e-reporting is a very powerful and useful tool for financial reporting information. Internet Financial Reporting (IFR) has become quite a trendy practice of communicating with stakeholders in recent times. World Wide Web (WWW) technologies are extensively used by ever-increasing number of companies around the world. A growing percentage of those companies have created and promoted websites on the Internet. There have been tendencies to disseminate information on their websites, including financial data, financial performance, social and environmental issues, corporate information, corporate governance, marketing and other information. At this point, a significant amount of academic research has been established in the area of IFR in developed countries such as the United States, United Kingdom and other European countries. On the contrary, very few studies are carried out in developing countries. Previous IFR studies are divided into three main groups: single-country studies, multi-country studies and international studies. Methodologically, studies on IFR are categorized into three main groups: descriptive research, comparative research and explanatory research. This paper seeks to contribute to the existing body of knowledge concerning online financial reporting by reviewing and documenting the research of IFR.

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This research attempts to investigate the current state of the level of internet financial reporting (IFR) in Bursa Malaysia. The items in the dimensions are based on the perspective of overall preparers and users. Based on the research findings, the level of IFR started from 56.43 to 87.14 per cent. These outcomes make an incremental contribution to the existing literature by providing useful insights into our knowledge of current practice of IFR especially for emerging markets like Malaysia. The implications of the research findings and future research have been discussed.

The objective of this study was to determine the presence of risk information within the annual report of Malaysian non-financial listed companies and empirically extend the current literature of corporate governance and risk disclosure by incorporating an interaction effect in the model. The study found that listed companies in Malaysia experienced a positive upward trend in terms of risk disclosure practice for 10 years (2008-2017). A total of 166 companies were randomly extracted from Main Board of Bursa Malaysia from 2008 to 2017. This study used content analysis, descriptive statistics and multiple regression to explain the relationship between corporate governance and risk disclosure with the effect of the interaction variable. The study also found positive and significant relationship between board independence, board size and board gender with risk disclosure practice. It is also revealed that attainment discrepancies positively influence the relationship between corporate governance and risk disclosure practices among listed companies in Malaysia. Keywords: risk disclosure, annual report, corporate governance, interaction variable, content analysis

This paper identifies the main areas and the development of the field of internet financial reporting publications and to suggest future research directions. Internet use for corporate financial reporting represents a voluntary approach to consolidate printed sustainability reports which have increasingly been published by large companies in recent years. Using a bibliometric analysis, this paper examined a sample of 246 studies from Web of Science, Scopus, Emerald, Springer, Proquest, Ebsco, and Science Direct databases and only accepted articles and review paper were published in open access to identify research activity on internet financial reporting between 1998 until 2020. This review provides the most influential articles and authors based on their citations and publications as well as their importance within the network through network visualization, overlay visualization, and density visualization. The co-authorship analysis shows 208 authors who have connected each other, the co-organization analysis resulted 76 organizations which write article about internet financial reporting and co-occurrence analysis of keywords, the results found that 669 keywords divided into 11 clusters. The analysis which uses bibliometric analysis develops the status of internet financial reporting, this is a research field in a precise way through the visualization of emerging trend and currently focused on topics. The results of analysis also have recommended some variables which can be used in further research, and it is very helpful to find knowledge basis and detect the future research directions in this area.

The present study seeks to empirically investigate the perceptions of users of corporate annual report on the various aspects of internet financial reporting (IFR). Further, this paper examines the factors that influence companies in Malaysia to engage in IFR. Finally, perceptions of advantages and problems in using this new technology for financial reporting were also examined. The perceptions of users of corporate annual report were solicited using a survey mailed questionnaire of four different user-groups. The findings of this study suggested three main benefits to companies that engage in IFR: attracting foreign investors, promoting company wider to the public, and providing wider coverage. The findings also revealed that three main benefits to the users who collect financial information of companies via their website are: increasing timeliness and efficiency in obtaining financial information, making investment decision process easier and faster, and providing information for company inexpensively. The outcome of the analysis revealed that three factors that are perceived as important by responding firms to engage in IFR: enhancing corporate image, company teller with the technology development, and competitors in the industry. The findings also suggested three factors that inhibit firms from engaging in IFR: The required expertise from the company, the need to keep information updated to be of use, and the concern over security of information. Another important result revealed the increased information and analysis as the most important advantages from financial reporting on the Internet. Moreover, security problems are the disadvantages of placing financial information on the Internet. The evidence on Malaysia is relevant to other emerging capital markets. Finally, the implication of research findings and future research will also be discussed.