Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.]
Most firms currently utilise Internet financial reporting (IFR) because the Internet offers a more flexible presentation and content of reporting as well as allows the disclosure of more information. However, researchers argue that firms have to adopt corporate disclosure strategies to benefit from...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute & Faculty of Accountancy
2014
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/12415/1/AJ_KAMARUL%20BARAINI%20KELIWON%20MAR%2014%201.pdf |
| _version_ | 1825734039061921792 |
|---|---|
| author | Keliwon, Kamarul Baraini Abdul Shukor, Zaleha Muhammadun Mohamed, Zakiah Hassan, Mohammat Sabri |
| author_facet | Keliwon, Kamarul Baraini Abdul Shukor, Zaleha Muhammadun Mohamed, Zakiah Hassan, Mohammat Sabri |
| author_sort | Keliwon, Kamarul Baraini |
| collection | UITM |
| description | Most firms currently utilise Internet financial reporting (IFR) because the Internet offers a more flexible presentation and content of reporting as well as allows the disclosure of more information. However, researchers
argue that firms have to adopt corporate disclosure strategies to benefit from such innovations in technology. By using the taxonomy of Williams (2008), this study aims to investigate the IFR disclosure strategies that are
being used by publicly listed firms in Malaysia. A detailed content analysis of the IFR disclosures of two firms reveals that both firms adopt different types of IFR disclosure strategies even if they are in the same industry. This finding provides preliminary evidence on the possibility for firms to utilise multiple IFR disclosure strategies. The findings from this study can also help stakeholders understand the IFR disclosure strategies that are possibly employed by firms, which can subsequently help them in making decisions. |
| first_indexed | 2024-03-06T01:25:51Z |
| format | Article |
| id | oai:ir.uitm.edu.my:12415 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:25:51Z |
| publishDate | 2014 |
| publisher | Accounting Research Institute & Faculty of Accountancy |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:124152016-06-30T09:05:30Z https://ir.uitm.edu.my/id/eprint/12415/ Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.] mar Keliwon, Kamarul Baraini Abdul Shukor, Zaleha Muhammadun Mohamed, Zakiah Hassan, Mohammat Sabri Computer networks. Electronic information resources. Web portals. Internet. Web servers. Electronic mail messages Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Most firms currently utilise Internet financial reporting (IFR) because the Internet offers a more flexible presentation and content of reporting as well as allows the disclosure of more information. However, researchers argue that firms have to adopt corporate disclosure strategies to benefit from such innovations in technology. By using the taxonomy of Williams (2008), this study aims to investigate the IFR disclosure strategies that are being used by publicly listed firms in Malaysia. A detailed content analysis of the IFR disclosures of two firms reveals that both firms adopt different types of IFR disclosure strategies even if they are in the same industry. This finding provides preliminary evidence on the possibility for firms to utilise multiple IFR disclosure strategies. The findings from this study can also help stakeholders understand the IFR disclosure strategies that are possibly employed by firms, which can subsequently help them in making decisions. Accounting Research Institute & Faculty of Accountancy 2014 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12415/1/AJ_KAMARUL%20BARAINI%20KELIWON%20MAR%2014%201.pdf Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.]. (2014) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review/>, 13 (2). pp. 1-21. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Computer networks. Electronic information resources. Web portals. Internet. Web servers. Electronic mail messages Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Keliwon, Kamarul Baraini Abdul Shukor, Zaleha Muhammadun Mohamed, Zakiah Hassan, Mohammat Sabri Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.] |
| title | Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.] |
| title_full | Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.] |
| title_fullStr | Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.] |
| title_full_unstemmed | Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.] |
| title_short | Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.] |
| title_sort | exploring internet financial reporting ifr strategies of firms in malaysia kamarul baraini keliwon et al |
| topic | Computer networks. Electronic information resources. Web portals. Internet. Web servers. Electronic mail messages Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure |
| url | https://ir.uitm.edu.my/id/eprint/12415/1/AJ_KAMARUL%20BARAINI%20KELIWON%20MAR%2014%201.pdf |
| work_keys_str_mv | AT keliwonkamarulbaraini exploringinternetfinancialreportingifrstrategiesoffirmsinmalaysiakamarulbarainikeliwonetal AT abdulshukorzaleha exploringinternetfinancialreportingifrstrategiesoffirmsinmalaysiakamarulbarainikeliwonetal AT muhammadunmohamedzakiah exploringinternetfinancialreportingifrstrategiesoffirmsinmalaysiakamarulbarainikeliwonetal AT hassanmohammatsabri exploringinternetfinancialreportingifrstrategiesoffirmsinmalaysiakamarulbarainikeliwonetal |