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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 website
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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