Business Reporting on the Internet: Development of a Disclosure Quality Index

Siti Rosmaini Bt Mohd Hanafi, Mohd Ariff Bin Kasim, Muhd Kamil Bin Ibrahim and Dawson R. Hancock
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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.

International Journal of Business and Economics, 2009, vol. 8, issue 1, 55-79

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¡Xthe Internet Business Reporting Quality (IBRQ) index¡Xto 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.

Keywords: financial reporting; business reporting; internet; reporting quality index; IBRQ (search for similar items in EconPapers)
JEL-codes: G39 M49 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (6)

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