The Level of Internet Financial Reporting of Malaysian Companies

Khan, Mohd Noor Azli Ali; Ismail, Noor Azizi

doi:10.17576/ajag-2011-2-6539

Cited by 25 publications

(14 citation statements)

References 71 publications

(67 reference statements)

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“…Bunun sonucunda gelir seviyesine göre sıralamaya giren şirketlerden gelişmiş ülkelere ait olan 24 ülke şirketi bulunmaktadır. Çalışmada kullanılan 40 maddeden oluşan değişkenler Allam, Lymer (2003)'ın, Kurt Gümüş, Gümüş (2009)'ün, Temizel, Sarıkaya & Bayram (2010)'ın, Khan, Ismail (2011)'in, Al-Sartawi (2016'nin, Rizqiyah, Lubis (2017)'in, Ariff, Bin-Ghanem, Hashim (2018'in çalışmalarında kullanılan değişkenlerin birleşimidir. Bu değişkenler Tablo 2'de verilmiştir.…”

Section: Metodoloji̇ VI Araştırmanın Amacı Ve öRneklemunclassified

Finansal Raporlamanın İnternet Üzerinden Yayınlanması ve Gelişmiş Ülke Şirketleri Üzerine Bir Çalışma

Karasioğlu

Altin

2020

Ömer Halisdemir Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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İnternet, işletmecilik alanında şirketlerin finansal raporlarının sunulması için kullanılan etkin bir araç olmuştur ve bilgileri paydaşlarına yaymak için kullanılan alternatif bir medya haline gelmiştir. Bu alternatif medya, çevrimiçi finansal açıklama (OFD) veya internet finansal raporlama olarak bilinir. İnternet tabanlı finansal raporlama (ITFR) son zamanlarda hızla büyüyen bir olgudur. Dünya çapındaki pek çok şirket finansal bilgilerini internette yayınlamaktadır. Şirketler, düzenlenen finansal raporlar aracılığıyla bilgileri ifşa ettiklerinden sermaye piyasasının etkinliği için hayati öneme sahiptir. Bu alternatif medya, kağıtsız bir raporlama sistemidir ve genellikle çevrimiçi finansal açıklama (OFD) veya internet finansal raporlama olarak bilinir. Çevrimiçi finansal açıklama, herhangi bir firmanın bilgi asimetrisinin azaltılmasını amaçlamaktadır. Bu çalışmada, gelişmiş ülkelerdeki şirketlerin, yatırımcıların internet sayfalarında aradıkları özelliklere ne derece cevap verebildikleri araştırılmıştır. Araştırmada, Fortune 500 sitesinden 24 gelişmiş ülkenin en iyi firmalarından birer tanesi seçilmiştir. Bu şirketlerin değerlendirilmesinde 40 maddeden oluşan değişkenler kullanılmıştır. Bu değişkenler kullanılarak her şirket için bir endeks oluşturulmuş, şirketlerin elde ettiği endeksler toplam endekslere oranlanmıştır.

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Section: Metodoloji̇ VI Araştırmanın Amacı Ve öRneklemunclassified

Finansal Raporlamanın İnternet Üzerinden Yayınlanması ve Gelişmiş Ülke Şirketleri Üzerine Bir Çalışma

Karasioğlu

Altin

2020

Ömer Halisdemir Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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“…Literature discussing the IFR (e.g. Ali-Khan & Ismail, 2011;Turmin, Hamid, & Ghazali, 2015, Qasim & Al-Barghouthi, 2017 has introduced various theories which also disclosed the identification of various determinants of the IFR. These determinants include leverage, profitability, liquidity and types of auditors.…”

Section: Internet Financial Reporting (Ifr)mentioning

confidence: 99%

Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries

Ariff¹,

Bin-Ghanem²,

Hashim³

2018

AJBA

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Manuscript type: Research paper. Research aims:This study aims to examine how the individual effect of company-level ownership structure and the joint-effect of company-level ownership structure with country-level Internet penetration, can impact on Internet Financial Reporting (IFR). Design/ Methodology/ Approach: An index consisting of 35 IFR items was used to collect information from 152 listed financial companies from the Gulf Cooperation Council (GCC) countries. These companies were from Bahrain, Oman, Qatar, Saudi Arabia and the United Arab Emirates. Data were analysed using regression analysis. Research findings:The findings imply that companies with high government and family ownerships have lower extent of IFR. High quality IFR is evident in companies located in countries with a strong Internet penetration. However, the association between corporate ownership structure and IFR is not influenced by the country's Internet penetration. Theoretical contributions/ Originality: Our study is the first crosscountry comparative analysis that utilises data from the GCC countries to explore the determinants of the IFR. This study incorporates company-level governance and country-level institutional factors which are relevant and unique in the context of the GCC to add to the existing evidence that had mainly concentrated on a single-country setting or the developed market. Practitioner/ Policy implications: The findings of this study, which are related to the negative impact of government and family ownership on IFR can be attributed to the regulators in the GCC countries. It is recommended that the GCC improve its enforcement of legal protection for shareholders so as to protect the minority shareholders' interests.Research limitation: Future cross-country analysis on IFR can focus on other emerging markets that differ from the GCC. In addition, these studies can consider other relevant company-level governance aspects such as managerial ownership and country-level institutional factors such as cyber security risks as variables.

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“…Advanced technology leads IFR to become more interesting by further investigating two main dimensions, which are content and presentation dimensions to measure the important items of IFR disclosure that should be present in IFR (Ali Khan & Ismail, 2012). There are many benefits of implementing IFR dimension such as to academicians and industrialists, and have contributed in developing IFR to obtain information in an effective manner (Ali Khan & Ismail, 2011). Evidently, there are many dimensions that were introduced, such as content and timeliness, timeline basis, technology and customer support, and lastly content and usability (Ali Khan & Ismail, 2011).…”

Section: Previous Studiesmentioning

confidence: 99%

“…There are many benefits of implementing IFR dimension such as to academicians and industrialists, and have contributed in developing IFR to obtain information in an effective manner (Ali Khan & Ismail, 2011). Evidently, there are many dimensions that were introduced, such as content and timeliness, timeline basis, technology and customer support, and lastly content and usability (Ali Khan & Ismail, 2011). Hence, to measure the important items of financial reporting disclosure level of IFR, two dimensions were usually used; namely content and presentation (Ali Khan & Ismail, 2011).…”

Section: Previous Studiesmentioning

confidence: 99%

“…Evidently, there are many dimensions that were introduced, such as content and timeliness, timeline basis, technology and customer support, and lastly content and usability (Ali Khan & Ismail, 2011). Hence, to measure the important items of financial reporting disclosure level of IFR, two dimensions were usually used; namely content and presentation (Ali Khan & Ismail, 2011). Thus, most researchers like to focus only on annual report of the IFR itself (Abdul Rahman, 2001).…”

Section: Previous Studiesmentioning

confidence: 99%

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Perceptions of Auditors in Malaysia on the Important Items of Internet Financial Reporting

Azli

2013

JEVR

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This study investigates the perceptions of auditors regarding the important items in the disclosure of content and presentation dimension that can be used to describe the level of internet financial reporting (IFR). Questionnaires were distributed to 100 auditors. A total of 40 questionnaires were completed and returned, giving a response rate of 40 percent. From the survey, it was found that the five most important items in the content dimension are income statement of current year, income statement of past years, cash flow statement of current year, notes to financial statements of current year and balance sheet of current year. Meanwhile, in the presentation dimension, five most items important to disclosure are loading time of the website below 10 seconds, annual report in PDF format, hyperlinks inside the annual report, ability to download reports and hyperlinks to financial analysts. Finally, the limitation of this study and future research will also be discussed.

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The Level of Internet Financial Reporting of Malaysian Companies

Cited by 25 publications

References 71 publications

Finansal Raporlamanın İnternet Üzerinden Yayınlanması ve Gelişmiş Ülke Şirketleri Üzerine Bir Çalışma

Finansal Raporlamanın İnternet Üzerinden Yayınlanması ve Gelişmiş Ülke Şirketleri Üzerine Bir Çalışma

Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries

Perceptions of Auditors in Malaysia on the Important Items of Internet Financial Reporting

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