The Quality of Non-Financial Information on Internet Business Reporting for Malaysian Public Listed Companies (PLCs)

Azleen Ilias, Mohd Zulkeflee Abd Razak and Rahida Abdul Rahman
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Azleen Ilias: Universiti Tenaga Nasional Malaysia
Mohd Zulkeflee Abd Razak: Universiti Tenaga Nasional Malaysia
Rahida Abdul Rahman: Universiti Malaysia Sabah Malaysia

International Journal of Business and Administrative Studies, 2015, vol. 1, issue 4, 165-175

Abstract: This paper will address the issue of internet business reporting (IBR) that were implemented by 212 Public Listed Companies (PLCs) in communicating tremendous information for stakeholders to achieve the competitive advantage. It focused on the quality of non-financial information based on Internet Business Reporting Quality (IBRQ) indexes that comprises of general items for company profile, information on the management team, information on auditors and annual general meeting (AGM), corporate governance, corporate social responsibility and online trading and marketing. This research utilized the information through content analysis for internet during the year 2013 with applied the Internet Business Reporting Quality (IBRQ) indexes. This research is considered important to every stakeholder in ensuring the non-financial information which will be supplied to potential users instead of focusing on the way to communicate and presenting financial information through internet. The non-financial information is useful to reflect the companies’ business, the compliance of regulation, their concern for society and the overall structure of the business operation. The way of sharing information can be the benchmark to the investor relations department to refining the information that should communicate purposely for communicating on the internet business reporting instead of the hardcopy information. Investor relations department will need to be aware on updating the information in order to be competitive advantage and improving the quality and quantity of information supplied by the Malaysian Public Listed Companies (PLCs). This research also will contribute not only to the companies nonetheless to the quality of information and technology reporting area.

Keywords: Quality; Internet Business Reporting; IBR; Malaysia (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:apa:ijbaas:2015:p:165-175

DOI: 10.20469/ijbas.1.10005-4

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