Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff

This paper examines the extent of financial information disclosed on the Internet by 428 companies listed on the First Board of Kuala Lumpur Stock Exchange (KLSE). Companies were surveyed to establish how many companies have web sites, and if so, whether financial information is available on their w...

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Main Author:	Abdul Latiff, Sarimah
Format:	Thesis
Language:	English
Published:	2000
Online Access:	https://ir.uitm.edu.my/id/eprint/102354/1/102354.pdf
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id	my-uitm-ir.102354
record_format	uketd_dc
spelling	my-uitm-ir.1023542024-09-28T22:51:58Z Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff 2000 Abdul Latiff, Sarimah This paper examines the extent of financial information disclosed on the Internet by 428 companies listed on the First Board of Kuala Lumpur Stock Exchange (KLSE). Companies were surveyed to establish how many companies have web sites, and if so, whether financial information is available on their websites. Financial information was labeled as detailed account( mandatory and voluntary), preliminary statement, interim statement and financial highlights is used as a model or scope for this study It was decided by researcher to test the relationship between financial information on the Internet with industry sector and market capitalization. A content analysis of financial information disclosed on the Internet dated from 1996 to 2000 had been reviewed in order to know the extent of financial reporting, by Malaysian First Board of listed companies. Two types of test were used in this research namely the Chi-Square test and Pearson Correlation test. The Chi-Square test revealed that there is no relationship between financial reporting on the internet and industry sector. However, Pearson Correlation shows that, there is a correlation between financial reporting on the Internet and market capitalization, but it shows a weak correlation. 2000 Thesis https://ir.uitm.edu.my/id/eprint/102354/ https://ir.uitm.edu.my/id/eprint/102354/1/102354.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	This paper examines the extent of financial information disclosed on the Internet by 428 companies listed on the First Board of Kuala Lumpur Stock Exchange (KLSE). Companies were surveyed to establish how many companies have web sites, and if so, whether financial information is available on their websites. Financial information was labeled as detailed account( mandatory and voluntary), preliminary statement, interim statement and financial highlights is used as a model or scope for this study It was decided by researcher to test the relationship between financial information on the Internet with industry sector and market capitalization. A content analysis of financial information disclosed on the Internet dated from 1996 to 2000 had been reviewed in order to know the extent of financial reporting, by Malaysian First Board of listed companies. Two types of test were used in this research namely the Chi-Square test and Pearson Correlation test. The Chi-Square test revealed that there is no relationship between financial reporting on the internet and industry sector. However, Pearson Correlation shows that, there is a correlation between financial reporting on the Internet and market capitalization, but it shows a weak correlation.
format	Thesis
qualification_level	Master's degree
author	Abdul Latiff, Sarimah
spellingShingle	Abdul Latiff, Sarimah Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff
author_facet	Abdul Latiff, Sarimah
author_sort	Abdul Latiff, Sarimah
title	Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff
title_short	Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff
title_full	Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff
title_fullStr	Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff
title_full_unstemmed	Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff
title_sort	financial reporting on the internet by listed companies in malaysia / sarimah abdul latiff
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2000
url	https://ir.uitm.edu.my/id/eprint/102354/1/102354.pdf
_version_	1811769220532273152

Financial reporting on the internet by listed companies in Malaysia / Sarimah Abdul Latiff

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