IIUM Repository (IREP)

Corporate internet reporting within malaysian economic sectors

Turmin, Siti Zaidah and Abdul Hamid, Fatima and Mohamad Ghazali, Nazli Anum (2016) Corporate internet reporting within malaysian economic sectors. International Journal of Economics and Management, 10 (2). pp. 379-389. ISSN 1823-836X

[img] PDF - Published Version
Restricted to Registered users only

Download (314kB) | Request a copy
[img] PDF (SCOPUS) - Supplemental Material
Restricted to Registered users only

Download (131kB) | Request a copy

Abstract

Corporate Internet Reporting (CIR) is the communication process between corporation and stakeholders via the Internet medium. The Malaysian economy in 2015 was ranked 14th in the world and 5th in countries with a population exceeding 20 million, is one of the most competitive countries in the world. The use of CIR by Malaysian corporations in diverse economic sectors is considered as a precondition for success. This study looks into the elements of CIR practice by 310 publicly listed Malaysian corporations across various economic sectors. In addition, the influence drivers for CIR practiced by the corporations has also been examined. In measuring the level of CIR in use, this study has developed a CIR index with 41 attributes. Data was gathered for a period of three months and analysed using descriptive statistics and multiple regression method. The results revealed that the level of CIR practiced by Malaysian corporations varies across economic sectors, with certain sectors dominating the level of practice in specific CIR categories. Size, profitability and economic sector are significant in determining the CIR practice of corporations. Finally, the study contributes to the knowledge pertaining to CIR in Malaysia as it examines the actual level of CIR practiced by corporations in various economic sectors.

Item Type: Article (Journal)
Additional Information: 2424/56394
Uncontrolled Keywords: Corporate internet reporting, Corporations, Level of practice, Malaysia
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences
Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Fatima Hamid
Date Deposited: 10 Apr 2017 10:22
Last Modified: 10 Apr 2017 10:26
URI: http://irep.iium.edu.my/id/eprint/56394

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year