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The
present study intends to
explore and ascertain the appropriate time interval in
which the information on
corporate website changes significantly.
A sample of top 50
listed companies was drawn from five
countries, namely the
US, the UK, Singapore, Thailand, and Malaysia. The
quality of the internet business reporting (IBR)
practices is measured
using the IBR quality (IBRQ) index as it permits
relevant quantification. This study involves careful
examination of the time interval data within 9 and
18-week intervals. Initial analysis revealed that
there
was no significant
difference on the quality of IBR practices within 9
internet-weeks but
significant changes for
w
ebsite financial content,
website non-financial content, and total score of the
IBRQ within 18 internet-weeks.
Nonetheless, further
analysis involving developed and developing countries
as well as individual country revealed diverse
results. The present study offers new insight that
complements the existing body of knowledge. The
present findings are unable to provide conclusive
evidence that the information on corporate websites
changed significantly after 18 weeks.
Nonetheless, this study
demonstrates
longitudinal analysis of
increasing important website data trends with
relevance to IBR practices.
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