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題名：Business Reporting on the Internet: Development of a Disclosure Quality Index
書刊名：International Journal of Business and Economics
作者：Hanafi, Siti Rosmaini Bt Mohd／Kasim, Mohd Ariff Bin／Ibrahim, Muhd Kamil Bin／Hancock, Dawson R.
出版日期：2009
卷期：8:1
頁次：頁55-79
主題關鍵詞：Financial reporting；Business reporting；Internet；Reporting quality index；IBRQ
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:19
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.
期刊論文
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7.Cooke, T. E.(1989)。Disclosure in the corporate annual reports of Swedish companies。Accounting and Business Research，19(74)，113-124。  new window
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會議論文
1.Fergusson, N. J.、Lam, K. C. K.、Lee, G. M.(1999)。Factors Affecting Voluntary Disclosure by PRC and Local Firm Listed in Hong Kong Stock Exchange。Hong Kong。  new window
2.Cheng, A.、Lawrence, S.、Coy, D.(2000)。Measuring the Quality of Corporate Financial Website: A New Zealand Study。Beijing。  new window
研究報告
1.Carson, E.、Simnett, R.(1997)。Voluntary Disclosure of Corporate Governance Information。Australia。  new window
學位論文
1.Spero, L. L.(1979)。The Extent and Causes of Voluntary Disclosure of Financial Information in Three European Capital Market: An Exploratory Study。Harvard University。  new window
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2.Krippendorff, Klaus H.(1980)。Content Analysis: An Introduction to its Methodology。Sage。  new window
3.Tower, G.、Coy, D.、Dixon, K.(1995)。The Annual Reports of New Zealand's Tertiary Education Institutions 1985-1994: A Review。  new window
其他
1.Financial Accounting Standard Board(2000)。Electronic Distribution of Business Reporting Information 20060716。  new window
2.Investor Relations Society(2006)。Investor Relations Best Practices and Website Guidelines，http://www.irbestpractice.org， 20061200。  new window
3.John, L.，Ferla, R. L.(2003)。Beyond File-Sharing: A Nation of Copiers。  new window
 
 
 
 
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