The Significance of 18 Weeks in Internet Business Reporting Research (IBR): A New Dimension in Data Collection Procedures_

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題名：	The Significance of 18 Weeks in Internet Business Reporting Research (IBR): A New Dimension in Data Collection Procedures
書刊名：	International Journal of Business and Economics
作者：	Siti Rosmaini Binti Mohd Hanafi／Mohd Ariff Bin Kasim
出版日期：	2014
卷期：	13:1
頁次：	頁59-74
主題關鍵詞：	Internet business reporting；Internet financial reporting；Internet disclosure practices；Internet business reporting quality index
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:14

期刊論文
1.	Pervan, I.(2006)。Voluntary Financial Reporting on the Internet-Analysis of the Practice of Stock Market Listed Croatia and Slovenia Joint Stock Companies。Financial theory and Practice，30(1)，1-27。
2.	Trabelsi, S.、Labelle, R.、Laurin, C.(2004)。CAP forum on e-business: The management of financial disclosure on corporate websites: A conceptual model。Canadian Accounting Perspectives，3(2)，235-259。
3.	AbuGhazaleh, N. M.、Qasim, A.、Haddad, A. E.(2012)。Perceptions and Attitudes toward Corporate Website Presence and Its Use in Investor Relations in the Jordanian Context。Advances in Accounting，28(1)，2-10。
4.	Alali, F.、Romero, S.(2012)。The Use of the Internet for Corporate Reporting in the Mercosur (Southern Common Market): The Argentina Case。Advances in Accounting，28(1)，157-167。
5.	Allam, A.、Lymer, A.(2003)。Development in Internet Financial Reporting: Review and Analysis across Five Developed Countries。The International Journal of Digital Accounting Research，3(6)，165-199。
6.	Aslihan, E. B.、Sinan, A.、Arzova, S. B.(2012)。Internet Financial Reporting in Turkey。EuroMed Journal of Business，6(3)，313-323。
7.	Brennan, N.、Kelly, S.(2000)。Use of the Internet by Irish Companies for Investor Relations Purposes。IBAR: Irish Business & Administration Research，21(2)，107-135。
8.	Deller, D.、Stubenrath, M.、Weber, C.(1999)。A Survey on the Use of the Internet for Investor Relations in the USA, the UK and Germany。European Accounting Review，8(2)，351-364。
9.	Hanafi, S. R. M.、Kasim, M. A.、Hancook, D. R.(2007)。Measuring the Nature and Quality of Internet Financial Reporting (IFR): A Comparative Study of Malaysian and Thai Companies。International Journal of Business & Economics，6(1)，42-54。
10.	Hanafi, Siti Rosmaini Bt Mohd、Kasim, Mohd Ariff Bin、Ibrahim, Muhd Kamil Bin、Hancock, Dawson R.(20090400)。Business Reporting on the Internet: Development of a Disclosure Quality Index。International Journal of Business and Economics，8(1)，55-79。
11.	Lybaert, N.(2002)。On-Line Financial Reporting: An Analysis of the Dutch Listed Firms。The International Journal of Digital Accounting Research，2(4)，197-236。
12.	Marston, C.(2003)。Financial Reporting on the Internet by Leading Japanese Companies。Corporate Communications: An International Journal，8(1)，23-34。
13.	Mohammad, N.、Alam, H. M.(2012)。The Voluntary Disclosure of Internet Financial Reporting (IFR) in an Emerging Economy: A Case of Digital Bangladesh。Journal of Asia Business Studies，6(1)，17-42。
14.	Momany, M. T.、Al-Shorman, S. A. D.(2006)。Web Based Voluntary Financial Reporting of Jordanian Companies。International Review of Business Research Papers，2(2)，127-139。
15.	Perven, I.(2006)。Voluntary Financial Reporting on the Internet-Analysis of the Practice of Croatian and Slovene Listed Joint Stock Companies。Financial Theory and Practices，30(1)，1-27。
16.	Vasal, V. K.、Srivastava, R. P.(2005)。IT and Web-Based Accounting: Evidence from the Indian Capital Market。IIMB Management Review，17(1)，79-85。
17.	Walden, W. D.、Stagliano, A. J.、Martin, F.、Bikki, J.(2003)。An Assessment of the Quality of Environmental Disclosure Themes。Advances in Environmental Accounting and Management，2，137-165。
18.	Aksu, Mine、Kosedag, Arman(2006)。Transparency and Disclosure Scores and Their Determinants in the Istanbul Stock Exchange。Corporate Governance: An International Review，14(4)，277-296。
19.	Craven, B. M.、Marston, C. L.(1999)。Financial Reporting on the Internet by Leading UK Companies。The European Accounting Review，8(2)，321-333。
20.	Oyelere, P.、Laswad, F.、Fisher, R.(2003)。Determinants of Internet Financial Reporting by New Zealand Companies。Journal of International Financial Management and Accounting，14(1)，26-63。
21.	Petravick, S.、Gillett, J.(1996)。Financial Reporting on the World Wide Web, Management Accounting。Official Magazine of Institute of Management Accountants，78(1)，26-29。
22.	Ashbaugh, H.、Johnstone, K. M.、Warfield, T. D.(1999)。Corporate Reporting on the Internet。Accounting Horizons，13(3)，241-257。
23.	Geerings, J.、Bollen, L. H. H.、Hassink, H. F. D.(2003)。Investor relations on the internet: a survey of the Euronext Zone。European Accounting Review，12(3)，567-579。
24.	Marston, C.、Polei, A.(2004)。Corporate reporting on the Internet by German companies。International Journal of Accounting Information Systems，5(3)，285-311。
25.	Cho, C. H.、Roberts, R. W.(2010)。Environmental reporting on the internet by America’s Toxic 100: Legitimacy and Self-Presentation。International Journal of Accounting Information Systems，11(1)，1-16。
26.	Bollen, L.、Hassink, H.、Bozic, G.(2006)。Measuring and Explaining the Quality of Internet Investor Relations Activities: A Multinational Empirical Analysis。International Journal of Accounting Information Systems，7(4)，273-298。
27.	Bonsón, E.、Escobar, T.(2006)。Digital Reporting in Eastern Europe: An Empirical Study。International Journal of Accounting Information Systems，7(4)，299-318。
28.	Celik O.、Ecer, A.、Karabacak, H.(2006)。Impact of Firm Specific Characteristics on the Web Based Business Reporting: Evidence form the Companies Listed in Turkey。Problems and Perspectives in Management，4(3)，100-133。
29.	Davey, H,、Homkajohn, K.(2004)。Corporate Internet Reporting: An Asian Example。Problems and Perspectives in Management，2(2)，211-227。
30.	Hamid, F. Z. A.(2005)。Malaysian Companies, Use of the Internet for Investor Relations。Corporate Governance: The International Journal of Effective Board Performance，5(1)，5-14。
31.	Hedlin, P.(1999)。The Internet as a Vehicle for Investor Relations: The Swedish Case。European Accounting Review，8(2)，373-381。
32.	Khadaroo, M. I.(2005)。Business Reporting on the Internet in Malaysia and Singapore: A Comparative Study。Corporate Communication: An International Journal，10(1)，58-68。
33.	Khan, T.(2007)。Internet Financial Reporting: Disclosure about Companies on Websites。Journal of Business Systems, Governance and Ethics，2(2)，37-46。
34.	Louwers, T. J.、Pasewark, W. R.、Typpo, E. W.(1998)。Silicon Valley Meets Norwalk。Journal of Accountancy，186(2)，20-26。
35.	Lymer, A.(1999)。Internet and the Future of Reporting in Europe。European Accounting Review，8(2)，289-301。

會議論文
1.	Flynn, G.、Gowthorpe, C.(1997)。Volunteering Financial Data on the World Wide Web: A Study of Financial Reporting from a Stakeholder Perspective。The First Financial Reporting and Business Communication Conference。Cardiff。
2.	Lymer, A.、Tallberg, A.(1997)。Corporate Reporting and the Internet- A Survey and Commentary on the Use of the WWW in Corporate Reporting in the UK and Finland。The European Accounting Conferenc。Graz。

研究報告
1.	FASB(2000)。Electronic Distribution of Business Reporting Information。Financial Accounting Standard Board。
2.	Lymer, A.、Debreceny, R.、Grey, G. L.、Rahman, A.(1999)。Business Reporting on Internet。

圖書
1.	Hanafi, S. R. M.、Ibrahim, M. K.(2011)。Internet Business Reporting (IBR)Practices: Empirical Evidence on the Quality of the Practices from Five Countries。Germany：VDM Verlag Dr. Müller。
2.	Hussey, R.、Gulliford, J.、Lymer, A.(1999)。Corporate Communications: Financial Reporting on the Internet。Delloitte and Touche。
3.	Roscoe, J. T.(1975)。Fundamental Research Statistics for the Behavioral Sciences。Holt, Rinehart and Winston。

其他
1.	Internet World Stats(2012)。World Internet Penetration Rates By Geographicc Regions-2011，http://www.internetworldstats.com/stats.htm。

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