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...

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Main Authors:	Keliwon, Kamarul Baraini, Abdul Shukor, Zaleha, Muhammadun Mohamed, Zakiah, Hassan, Mohammat Sabri
Format:	Article
Language:	English
Published:	Accounting Research Institute & Faculty of Accountancy 2014
Subjects:	Computer networks. Electronic information resources. Web portals. Internet. Web servers. Electronic mail messages Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Online Access:	http://ir.uitm.edu.my/id/eprint/12415/ http://ir.uitm.edu.my/id/eprint/12415/1/AJ_KAMARUL%20BARAINI%20KELIWON%20MAR%2014%201.pdf

id	uitm-12415
recordtype	eprints
spelling	uitm-124152016-06-30T09:05:30Z http://ir.uitm.edu.my/id/eprint/12415/ Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.] 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 http://ir.uitm.edu.my/id/eprint/12415/1/AJ_KAMARUL%20BARAINI%20KELIWON%20MAR%2014%201.pdf 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
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
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
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.]
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.
format	Article
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
title	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_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_sort	exploring internet financial reporting (ifr) strategies of firms in malaysia / kamarul baraini keliwon ... [et al.]
publisher	Accounting Research Institute & Faculty of Accountancy
publishDate	2014
url	http://ir.uitm.edu.my/id/eprint/12415/ http://ir.uitm.edu.my/id/eprint/12415/1/AJ_KAMARUL%20BARAINI%20KELIWON%20MAR%2014%201.pdf
first_indexed	2023-09-18T22:49:14Z
last_indexed	2023-09-18T22:49:14Z
_version_	1777417431918051328

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

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