|
|
|
Volume 8, No. 1,
April 200
9
|
|
|
Business
Reporting on the Internet:
|
|
Development
of a Disclosure Quality Index
|
|
|
|
Siti Rosmaini Bt Mohd Hanafi*
|
|
|
Accounting Department, Universiti Tenaga
Nasional, Malaysia
|
|
|
|
Mohd Ariff Bin Kasim
|
|
|
Accounting Department, Universiti Tenaga
Nasional, Malaysia
|
|
|
|
Muhd Kamil Bin Ibrahim
|
|
|
Faculty of Accountancy, Universiti Teknologi
MARA, Malaysia
|
|
|
|
Dawson R. Hancock
|
|
|
Department of Educational Leadership,
University of North Carolina at Charlotte, U.S.A.
|
|
|
|
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.
|
|
|
|
Key words
:
financial reporting; business reporting;
internet;
|
|
reporting quality index; IBRQ
|
|
JEL classification
:
G39; M49
|
|
|
Back
|