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An evaluation of internet financial reporting on specific Malaysian economic sectors


Turmin, Siti Zaidah and Osman, Mohamad Noor Hisham (2020) An evaluation of internet financial reporting on specific Malaysian economic sectors. International Journal of Academic Research in Business and Social Sciences, 10 (11). pp. 323-346. ISSN 2222-6990


Internet Financial Reporting (IFR) is the communication process between the corporate sector and its stakeholders, via the medium of the Internet. This study was conducted to examine the factors inspiring the extent of IFR practices by companies in specific Malaysian economic sectors. The sample consisted of fifty companies practising IFR from the sectors of plantations, trading and services, consumer products, industrial products and technology. Data was collected through the websites of the sampled companies. The results of multiple regressions have revealed that the independent variable of profitability, as measured by the return on equity, as well as the independent variable of the type of auditor, were found to positively and significantly inspire the extent of IFR practises among the sampled companies. The factors of leverage, liquidity, industry type and firm size were, however, found to be insignificant. The study has made a significant contribution towards the knowledgebase of IFR issues in the context of emerging economy countries which have previously experienced very limited study, as well as raising implications for users and auditors.

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Additional Metadata

Item Type: Article
Divisions: School of Business and Economics
DOI Number: https://doi.org/10.6007/IJARBSS/v10-i11/7750
Publisher: Human Resource Management Academic Research Society
Keywords: Internet financial reporting; Inspiring factors; Economic sectors; Corporations; Malaysia
Depositing User: Ms. Nuraida Ibrahim
Date Deposited: 14 Jun 2022 06:40
Last Modified: 14 Jun 2022 06:40
Altmetrics: http://www.altmetric.com/details.php?domain=psasir.upm.edu.my&doi=10.6007/IJARBSS/v10-i11/7750
URI: http://psasir.upm.edu.my/id/eprint/87827
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