EXPLORING INTERNET FINANCIAL REPORTING (IFR) STRATEGIES OF FIRMS IN MALAYSIA

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Kamarul Baraini Keliwon Zaleha Abdul Shukor Zakiah Muhammadun Mohamed Mohammat Sabri Hassan

Abstract

Most firms currently utilise Internet fi nancial reporting (IFR) because theInternet offers a more fl exible presentation and content of reporting aswell as allows the disclosure of more information. However, researchersargue that fi rms have to adopt corporate disclosure strategies to benefi tfrom such innovations in technology. By using the taxonomy of Williams(2008), this study aims to investigate the IFR disclosure strategies that arebeing used by publicly listed firms in Malaysia. A detailed content analysisof the IFR disclosures of two firms reveals that both firms adopt differenttypes of IFR disclosure strategies even if they are in the same industry. Thisfinding provides preliminary evidence on the possibility for firms to utilisemultiple IFR disclosure strategies. The findings from this study can alsohelp stakeholders understand the IFR disclosure strategies that are possiblyemployed by fi rms, which can subsequently help them in making decisions.

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How to Cite
KELIWON, Kamarul Baraini et al. EXPLORING INTERNET FINANCIAL REPORTING (IFR) STRATEGIES OF FIRMS IN MALAYSIA. Management & Accounting Review (MAR), [S.l.], v. 13, n. 2, p. 1-21, dec. 2014. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/31>. Date accessed: 19 sep. 2018.
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