文章基本信息

标题：Internet Financial Reporting in Malaysia: Preparers’ and Users’ Perceptions
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作者：Mohd Noor Azli Ali Khan ; Mohd Noor Azli Ali Khan
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：172
页码：778-785
DOI：10.1016/j.sbspro.2015.01.432
语种：English
出版社：Elsevier
摘要：AbstractThis 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.
关键词：content;presentation;preparers;users;internet financial reporting (IFR);Malaysia