Bank Officers’ Views of Internet Financial Reporting in Malaysia

Khan, Mohd Noor Azli Ali; Ismail, Noor Azizi

doi:10.1016/j.sbspro.2012.09.1160

Cited by 9 publications

(15 citation statements)

References 42 publications

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“…Some prior studies also expressed some concern about the web-based disclosure. The security concern was reported by some prior studies (e.g., Joshi & Al Modhahki, 2003;Smith & Pierce, 2005;Khan & Ismail, 2012;-Khan et al, 2013). The shortage of skillful expertise is also reported in some studies (e.g., Smith & Pierce, 2005;Khan & Ismail, 2012).…”

Section: Advantages and Obstacles Of Web-based Disclosurementioning

confidence: 81%

“…The security concern was reported by some prior studies (e.g., Joshi & Al Modhahki, 2003;Smith & Pierce, 2005;Khan & Ismail, 2012;-Khan et al, 2013). The shortage of skillful expertise is also reported in some studies (e.g., Smith & Pierce, 2005;Khan & Ismail, 2012). In addition, prior studies reported some awareness about the cost and design of websites (e.g., Ashbaugh et al, 1999;Khan et al, 2013).…”

Section: Advantages and Obstacles Of Web-based Disclosurementioning

confidence: 81%

“…Prior studies show benefits and also outlined many concerns toward web-based disclosure. For example, Joshi and Al Modhahki (2003) show that web --based disclosure is timeliness, while findings of Khan and Ismail (2012) show that web-based disclosure is important in enhancing investments, transparency, accountability and efficiency (see also, Khan et al, 2013). In the same context, Ashbaugh et al (1999) show that web-based disclosure is necessary for firms, customers and shareholders.…”

Section: Advantages and Obstacles Of Web-based Disclosurementioning

confidence: 99%

“…The third section seeks to investigate the perception of users toward the advantages of internet disclosure for users. The section includes seven advantages (C1-C7) adapted from prior research in the field (e.g., Joshi & Al Modhahki, 2003;Al --Htaybat et al, 2011;Khan & Ismail, 2012;Khan, Ismail, & Zakuan, 2013). A five-point likert scale also used (1 = strongly disagree; 5 = strongly agree).…”

Section: Sample and Datamentioning

confidence: 99%

“…Similarly, section four focuses on the advantages of internet disclosure for firms and includes 11 advantages. 9 of them (D1-D7, D9 and D11) were adapted from prior studies (e.g., Joshi & Al Modhahki, 2003;Khan & Ismail -, 2012;Khan, Ismail, & Zakuan, 2013), while 2 advantages (D8 and D10) were added by researchers. Section five seeks to investigate the perception of users toward the obstacles that may face and hinder the internet disclosure.…”

Section: Sample and Datamentioning

confidence: 99%

See 4 more Smart Citations

Importance and Potential Advantages of Web-based Corporate Disclosure in Jordan: Current Status and Future Aspirations

Sawalqa

Al-Msiedeen

2021

BMH

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The study examines the perceptions of accounting information users toward the importance of a web-based disclosure for 32 items and the potential advantages for both the users and companies. The study also investigates the perceptions of users regarding the websites presentation and the obstacles of web-based disclosure. In addition, the study examines empirically the relationship between the importance of web-based disclosure and the potential advantages for both users and companies. Based on 107 online users’ responses, results show that financial information is the most important information that should be disclosed on the websites of companies according to users. Results also show that the mean values of the advantages for both users and companies are, high, close and significant. Users’ perceptions indicate that competition, cost and audit issues are the main obstacles that may hinder companies to use websites for disclosure. In addition, findings show a positive and significant relationship between the “financial” factor and the users’ potential advantages. In respect to the companies’ potential advantages, results show that both “human resources and suppliers” factor and “the governance, quality and strategy” factor have positive and significant relationship with the companies’ potential advantages. Accordingly, decision-makers should effectively use the seven factors that extracted from principle component analysis as a web-based disclosure model to create advantages for both users and companies.

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Section: Advantages and Obstacles Of Web-based Disclosurementioning

confidence: 81%

Section: Advantages and Obstacles Of Web-based Disclosurementioning

confidence: 81%

Section: Advantages and Obstacles Of Web-based Disclosurementioning

confidence: 99%

Section: Sample and Datamentioning

confidence: 99%

Section: Sample and Datamentioning

confidence: 99%

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Importance and Potential Advantages of Web-based Corporate Disclosure in Jordan: Current Status and Future Aspirations

Sawalqa

Al-Msiedeen

2021

BMH

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Online financial disclosure and firms’ performance

Al-Sartawi

2018

WJEMSD

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Purpose The purpose of this paper is to investigate the association between online financial disclosure (OFD) and firms’ performance in the Gulf Cooperation Council (GCC). Design/methodology/approach Extensive literature review was carried out and a checklist of 90 items (71 for content and 19 for presentation) was developed to measure the level of OFD by the firms that are listed in financial sectors of the GCC Bourses. Findings The findings show that the overall OFD in GCC is 77 percent. The results indicate a positive association between OFD and firms’ performance. Practical implications The study recommends that regulatory bodies should develop a guideline of disclosing information through the internet in order to enhance the corporate transparency and performance among the GCC listed companies leading to reasonable economic decision making. Originality/value Additionally, the study contributes to financial reporting and performance literature relating to the GCC countries.

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Measurement by applying internet financial reporting on the level of information presentation in the competitive FinTech peer-to-peer lending industry

Al-Khowarizmi,

Efendi,

Nasution

et al. 2024

IJ-AI

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<span lang="EN-US">Technological advances in the financial sector can certainly support the business decision-making process. Moreover, digital financial technology such as FinTech is a competitive industry that has both peer-to-peer (P2P) and merchant pillars. The industry must update its business activities through its information media. One of them is internet-based financial reporting or better known as internet financial reporting (IFR). IFR itself is a delivery of financial information that is carried out in real time and can be easily seen by the wider community by using the website as a medium. This study aims to determine whether the application of IFR to FinTech P2P Lending companies in Indonesia has been widely implemented or not. Later the variables used in this study are content, appearance, and timing with a total of 20 indicator variable items to be tested. The results of this paper show that 30 P2P lending FinTech Industries in Indonesia have been able to implement IFR with an average score of 80%. IFR scores obtained by each industry have almost the same value ranging from 65% to 95% with the highest total score of 95% and the lowest score of 65%.</span>

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Bank Officers’ Views of Internet Financial Reporting in Malaysia

Cited by 9 publications

References 42 publications

Importance and Potential Advantages of Web-based Corporate Disclosure in Jordan: Current Status and Future Aspirations

Importance and Potential Advantages of Web-based Corporate Disclosure in Jordan: Current Status and Future Aspirations

Online financial disclosure and firms’ performance

Measurement by applying internet financial reporting on the level of information presentation in the competitive FinTech peer-to-peer lending industry

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