|
|
| Volume 8, No. 1,
April 2009 |
|
|
Business Reporting on the
Internet: |
|
Development of a Disclosure
Quality Index |
|
|
|
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. |
|
|
| 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—the Internet Business Reporting Quality (IBRQ) index—to
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. |
|
|
|
Key words:
financial reporting; business reporting; internet; |
|
reporting quality index; IBRQ |
| JEL
classification:
G39; M49 |
|
|
Back |