DSpace Repository

The Determinants of voluntary disclosures in Malaysia

Show simple item record

dc.contributor.author Hafiz-Majdi Ab. Rashid
dc.contributor.author Mohamed Hisham Haniffa
dc.date.accessioned 2009-06-01T07:24:19Z
dc.date.available 2009-06-01T07:24:19Z
dc.date.issued 2004
dc.identifier.uri http://hdl.handle.net/123456789/606
dc.description.abstract Previous research suggest that there is a rather heterogeneous use of the Internet as an instrument for investor relations strategies and corporate reporting among Malaysian firms [i.e. types of information disclosed (Ruhaya et al. (n.d.); Noor and Mohamad, 2000), qualitative nature of Internet reporting (Nik and Amdan, 2001) and benefits of reporting on the websites (Salleh et al., 1999)]. The study has investigated whether the differences in Internet Financial Reporting (IFR) policies might be due to a firm's specific characteristics. Given there is no mandatory requirement for IFR disclosure, the study adopts the traditional voluntary disclosure variables in attempt to explain such practices by Malaysian main board listed firms in Kuala Lumpur Stock Exchanges (KLSE). A total of 100 firms were selected based on their market capitalization for year 2001. All selected firms were analyzed via their web sites or linkage to KLSE web site if present and traceable. The regression results show that firm size, leverage, gro wth, foreign share ownership and shareholders concentration were directly attributed to the adoption of IFR by the listed firms. In conclusion, a bigger firm, a more leveraged firm, a high growth firm, a firm with high foreign share ownership and a firm with highly concentrated shareholders has a higher tendency to adopt IFR. en
dc.language.iso en en
dc.publisher Universiti Tenaga Nasional en
dc.subject Financial accounting en
dc.title The Determinants of voluntary disclosures in Malaysia en
dc.title.alternative The case of internet financial reporting en
dc.type Working Paper en

Files in this item

This item appears in the following Collection(s)

Show simple item record