Perceived usefulness and perceived quality of internet financial reporting in Malaysia

This study investigates the perceived usefulness and perceived quality towards the intention use of Internet Financial Reporting (IFR) in Malaysia from user’s perspective. There are five qualitative characteristics that describe useful financial information, which are relevance, reliability, underst...

Full description

Saved in:

Bibliographic Details
Main Author:	Lee, Han Siang
Format:	Thesis
Language:	English
Published:	2013
Subjects:	HF Commerce
Online Access:	http://eprints.utm.my/id/eprint/48263/1/LeeHanSiangMFM2013.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-utm-ep.48263
record_format	uketd_dc
spelling	my-utm-ep.482632017-09-21T04:10:11Z Perceived usefulness and perceived quality of internet financial reporting in Malaysia 2013 Lee, Han Siang HF Commerce This study investigates the perceived usefulness and perceived quality towards the intention use of Internet Financial Reporting (IFR) in Malaysia from user’s perspective. There are five qualitative characteristics that describe useful financial information, which are relevance, reliability, understandability, comparability and timeliness. The researcher also applies part of the theory of Technology Acceptance Model (TAM) in the research. The research was conducted by using Internet-based questionnaire on popular online forums in Malaysia, and the respondents in this study were stock investors. A total of 90 questionnaires were collected out of 200 questionnaires distributed, indicating a 45% rate of return. The methods applied in this study include descriptive analysis, correlation analysis and multiple regression analysis. There are four main results in this study. First, the descriptive analysis showed that the top five components of user’s preference of IFR are annual report, dividend, current share price, balance sheet and historical share price. Second, the level of usefulness and quality of IFR perceived by users are at an intermediate level, and perceived usefulness has the highest mean score among the variables. Third, Kendall’s tau-b correlation showed that there is a significant association between independent variables and the intention to use IFR. Lastly, the regression analysis for the first model showed that perceived usefulness and comparability were found to be the most significant predictors of the intention to use IFR before making investment decision. The regression analysis for the second model showed that perceived usefulness and perceived quality are both significant towards the intention to use IFR. The rating of IFR components in this study can be used as a guidance to indicate the user’s preference. The Technology Acceptance Model (TAM) is suitable to investigate the quality and usage of IFR from a user’s perspective 2013 Thesis http://eprints.utm.my/id/eprint/48263/ http://eprints.utm.my/id/eprint/48263/1/LeeHanSiangMFM2013.pdf application/pdf en public http://dms.library.utm.my:8080/vital/access/manager/Repository/vital:79493 masters Universiti Teknologi Malaysia, Faculty of Management Faculty of Management
institution	Universiti Teknologi Malaysia
collection	UTM Institutional Repository
language	English
topic	HF Commerce
spellingShingle	HF Commerce Lee, Han Siang Perceived usefulness and perceived quality of internet financial reporting in Malaysia
description	This study investigates the perceived usefulness and perceived quality towards the intention use of Internet Financial Reporting (IFR) in Malaysia from user’s perspective. There are five qualitative characteristics that describe useful financial information, which are relevance, reliability, understandability, comparability and timeliness. The researcher also applies part of the theory of Technology Acceptance Model (TAM) in the research. The research was conducted by using Internet-based questionnaire on popular online forums in Malaysia, and the respondents in this study were stock investors. A total of 90 questionnaires were collected out of 200 questionnaires distributed, indicating a 45% rate of return. The methods applied in this study include descriptive analysis, correlation analysis and multiple regression analysis. There are four main results in this study. First, the descriptive analysis showed that the top five components of user’s preference of IFR are annual report, dividend, current share price, balance sheet and historical share price. Second, the level of usefulness and quality of IFR perceived by users are at an intermediate level, and perceived usefulness has the highest mean score among the variables. Third, Kendall’s tau-b correlation showed that there is a significant association between independent variables and the intention to use IFR. Lastly, the regression analysis for the first model showed that perceived usefulness and comparability were found to be the most significant predictors of the intention to use IFR before making investment decision. The regression analysis for the second model showed that perceived usefulness and perceived quality are both significant towards the intention to use IFR. The rating of IFR components in this study can be used as a guidance to indicate the user’s preference. The Technology Acceptance Model (TAM) is suitable to investigate the quality and usage of IFR from a user’s perspective
format	Thesis
qualification_level	Master's degree
author	Lee, Han Siang
author_facet	Lee, Han Siang
author_sort	Lee, Han Siang
title	Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_short	Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_full	Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_fullStr	Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_full_unstemmed	Perceived usefulness and perceived quality of internet financial reporting in Malaysia
title_sort	perceived usefulness and perceived quality of internet financial reporting in malaysia
granting_institution	Universiti Teknologi Malaysia, Faculty of Management
granting_department	Faculty of Management
publishDate	2013
url	http://eprints.utm.my/id/eprint/48263/1/LeeHanSiangMFM2013.pdf
_version_	1747817347816620032

Perceived usefulness and perceived quality of internet financial reporting in Malaysia

Similar Items