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- Title
Business Reporting on the Internet: Development of a Disclosure Quality Index.
- Authors
Hanafi, Siti Rosmaini Bt Mohd; Kasim, Mohd Ariff Bin; Ibrahim, Muhd Kamil Bin; Hancock, Dawson R.
- Abstract
The rapid growth of the internet has significantly influenced business reporting practices and accounting communication of companies. Studies of internet business reporting apply various indexes to measure disclosure practices. However, existing indexes suffer weaknesses in the scope covered, which is mainly limited to financial disclosure. The present study develops a new index-the Internet Business Reporting Quality (IBRQ) index-to measure the quality of internet business reporting practices. Detailed consideration was made about weights in the index. Results from multi-rater reliability test indicate that the index is a valid and reliable instrument. The index was also reviewed by prominent researchers. The IBRQ index addresses a significant gap in the literature.
- Subjects
BUSINESS report writing; FINANCIAL disclosure; FINANCIAL statements; INTERNET; PROGRESS reports; BUSINESS communication; COMPUTER network resources
- Publication
International Journal of Business & Economics, 2009, Vol 8, Issue 1, p55
- ISSN
1543-1614
- Publication type
Article