Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.]

Keliwon, Kamarul Baraini and Abdul Shukor, Zaleha and Muhammadun Mohamed, Zakiah and Hassan, Mohammat Sabri (2014) Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.]. Malaysian Accounting Review, 13 (2). pp. 1-21. ISSN 1675-4077


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.


Item Type: Article
CreatorsID Num. / Email
Keliwon, Kamarul BarainiUNSPECIFIED
Abdul Shukor, ZalehaUNSPECIFIED
Muhammadun Mohamed, ZakiahUNSPECIFIED
Hassan, Mohammat SabriUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Computer networks. Electronic information resources. Web portals. Internet. Web servers. Electronic mail messages
?? HF5351.M35 ??
H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 13
Number: 2
Page Range: pp. 1-21
Item ID: 12415
Uncontrolled Keywords: Internet financial reporting, disclosure strategy, corporate disclosure, case analysis
URI: http://ir.uitm.edu.my/id/eprint/12415


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