Bank Officers’ Views of Internet Financial Reporting in Malaysia
作者: Mohd Noor Azli Ali KhanNoor Azizi Ismail
作者单位: 1Faculty of Management and Human Resource Development, Universiti Teknologi Malaysia, 81310 UTM Johor Bahru, Johor Darul Takzim, Malaysia
2College of Business, Universiti Utara Malaysia, 06010 UUM Sintok, Kedah Darul Aman, Malaysia
刊名: Procedia - Social and Behavioral Sciences, 2012, Vol.57 , pp.75-84
来源数据库: Elsevier Journal
DOI: 10.1016/j.sbspro.2012.09.1160
关键词: Bank officers viewsinternet financial reportingemerging marketsMalaysia
原始语种摘要: Abstract(#br)This study investigates the perceptions of users of corporate annual reports (mainly bank officers) about various aspects of internet financial reporting. From a survey of 54 users, the analyses indicate that attracts foreign investors, provide wider coverage, and promote transparency is the three most important benefit of IFR to the company. The findings revealed that three main benefits to the users who collect financial information of companies via their website are: provides information for company inexpensively, makes investment decision process easier and faster, and increases timeliness and efficiency in obtaining financial information. Preliminary findings suggested three factors that are perceived as important by responding firms to engage in IFR: enhance corporate...
全文获取路径: Elsevier  (合作)