Microsoft Word - 18977-writer2-new M Receive doi:10.5 Abstra As the (IFR) h Measur Financ Unive Unive 2Acco Unive AM ed: March 1 5296/ajfa.v ct world econ as evolved i ring Qu cial Re Faculty ersiti Malay N Faculty ersiti Malay ounting Res 40 Azma ersiti Teknol MC College 1, 2024 A 16i1.18977 nomy under into an imp ualitativ eporting Math of Business ysia Sabah, Nelson Laju of Business ysia Sabah, search Instit 0450, Shah A Mohd No an Hashim I logi Malays Me e Sabah, 884 Accepted: A URL: ht rgoes a rapi ortant platfo 1 ve Char g: Evid thew Kevin s, Economic 88400, Kot uni (Correspo s, Economic 88400, Kot & tute (ARI), U Alam, Selan oor Azli bin Internationa sia, 81310, J elissa Della 400 Kota K April 16, 202 https://doi.or id digital tr form for the Asian racteris ence fr Bosi cs and Acco ta Kinabalu, onding Autho cs and Acco ta Kinabalu, Universiti T ngor, Malay n Ali Khan al Business S Johor Bahru Joy Kinabalu, Sa 24 Pub rg/10.5296/ ansformatio disseminati n Journal of F tics of rom Ma ountancy, , Sabah, Ma or) ountancy , Sabah, Ma Teknologi M ysia School u, Johor, Ma abah, Malay blished: Jun ajfa.v16i1.1 on, internet ion of inform Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro Interne alaysia alaysia alaysia MARA alaysia ysia ne 1, 2024 18977 financial r mation to in ccounting 946-052X 16, No. 1 think.org/ et eporting nvestors. It has al the abse varying IFR's qu adoptin scoring and enh Concep Standar select t Bursa M extracte listed in financia absence designin compan measuri characte bodies informa Keywo characte lso been a f ence of stric g across liste ualitative ch ng 34 constr scale anch hance the q ptual Frame rds Board ( the compan Malaysia's ed from cor n the main al reporting e of strict I ng their IF ny's reputat ing mecha eristics of I to impleme ation's usefu rds: corpo eristics focal topic o ct laws gove ed compani haracteristic ructed index ored from " qualitative c ework for (MASB) in nies from 11 main mark rporate web n market of framework IFR regulat R disclosur ion. This r anism that IFR. It ackn ent account ulness in the orate inter of discussio erning IFR ies. This stu cs for comp x items bas "very poor" characteristi Financial n 2018. Non 1 relevant i et. Annual bsites for 20 f Bursa Ma k, notably ti tions, mana re in a way esearch enr can gauge nowledges t ting reforms e Industrial rnet repor 2 on among pr practices, r udy aims to panies listed ed on prior (1) to "exc ics of IFR, Reporting" n-probabilit industries, reports an 018. Finding alaysia have imeliness, w agers may y that serve riches the b e the exte the importa s and the b Revolution rting, inte Asian ractitioners esulting in d o assess the d on Bursa r literature a cellence" (5 which is a " issued by ty purposiv consisting o d corporate gs suggest t e yet to ful which requir also be fre es their per body of lite ent of acco ance of coll best IFR go n era. 4.0. ernet finan n Journal of F and researc disclosures extent of c Malaysia. T and the use ) to measur also in line y the Mala ve sampling of 160 liste e governanc that most co lly comply res urgent im ee to act op rsonal inter erature on I ordance wi lective effor overnance p ncial repo Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro chers, mainl of financia compliance This study i of a 5-poin re the funda with the " aysian Acc g was empl ed compani ce statemen orporations with the M mprovemen opportunistic rests as wel IFR and de ith the qu orts from re practices to orting, qu ccounting 946-052X 16, No. 1 think.org/ ly due to l reports with the involves nt Likert amentals "Revised counting loyed to ies from nts were that are MASB’s nt. In the cally by ll as the elivers a ualitative gulatory harness ualitative 1. Intro The glo technol artificia advance financia delibera deficien practice obtainin 2014; S that are al. (201 the disc in an e address of non- reportin for user entities entities frequen 2016 by their inv that IFR Howeve decision can ev characte measuri indirect manage are incl disclosu crucial Mbobo argue t Reporti financia measure technol publish oduction obal busine ogical brea al intelligen ement of te al reporting ation of eco ncy of rigo e of IFR c ng the infor Sia et al., 20 e affecting t 18) collabor closure of IF effort to attr ses IFR disc -financial in ng, accordin rs of financ for their in are not pr ntly. This is y Kamallua vestor relat R’s framewo er, the dif n-making is valuate the eristics of ing mechan t proxies, ement, etc. C luded as pa ure in the c for investm & Ekpo, 2 that the ind ing Standar al data mor ement tool ogical com ed on corpo ess landsca akthroughs, nce (AI), an chnology a g (IFR) for onomic deci orous proce could negat rmation nec 018). Simil the quality o ratively con FR in order ract more i closure. On nformation ng to the stu ial reports, nvestment p roactive en s evident in arifin demon tions conten orks are stil fficulty of s further ex e usefulnes financial r nisms have such as Consequent art of the cr corporate re ment decisi 2016; Efimo dex-based m rds (IFRS) re than non ls used to mponents, w orate websit ape has see including t nd data anal lso affected key stakeho sion-makin dures as w tively impa cessary for m arly, an ext of IFR (IFR ntend that m r only to dis investors. T another not due to the udy by Efim especially p portfolio pu ough to up n Malaysian nstrates that nt on their w ll voluntary assessing acerbated b ss of info reporting. been widel financial r tly, only qua riteria for a eports), wh ion-making ova & Rozh measuring regulations n-financial i gauge IF which are al tes. The arg 3 en substant the Internet lytics (Tibe d the conten olders, part ng (Serban, 2 well as spec act IFR qua making an tensive amo RQ). For ins management sclose posit This is due te, different lack of acc mova and Ro prospective urposes. An pdate their n corporate t most Mala websites. Th in nature. the conte by the scarc ormation, w Multiple p ly used to ratios, fina alitative cha assessment hile the crit g, are given hnova, 2018 tools do n s on the ba information FRQ are in lso vital in guments hig Asian tial changes of Things erius & Hirt nt and comm icularly sha 2017; Schal cific accoun ality (IFRQ informed ec ount of liter stance, Bott t now has b tive news w to the unre t reporting e counting sta ozhnova (20 e investors, other crucia corporate i practices, i aysian listed his can be e ent of info city of a reli which cor previous stu assess IFRQ ancial state aracteristics (e.g., the e teria of info n less atten 8). In a sim not comply asis that the n. The study nadequate enhancing hlighted ab n Journal of F s in the 21 (IoT), bloc th, 2019). T munication areholders, ller et al., 2 nting standa Q), preventi conomic de rature point ti et al. (201 broad discre while omittin egulated po entities prov andards for 018). This h to make co al issue is t information n which a d companie explained b ormation u iable measu responds t udies show Q. These m ement resta s that can be existence of ormation us ntion (Kelto milar vein, H y with Inter ese tools em y also demo in consider the quality ove imply t Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro 1st century ckchain tech The emerge strategy of in dealing w 2019). Howe ards govern ing investo ecision (Bot ts to certain 14) and Ke etion to ma ng negative olicy that ex vide differen r corporate has made it omparisons b that some r n on their w study cond es sluggishly by virtue of used for ec urement dev to the qu w that inde mechanisms atements, e e measured f specific d sefulness, w on & Yang Hanafi et al rnational F mphasise a monstrates th ring the v y of corpor the need to ccounting 946-052X 16, No. 1 think.org/ y due to hnology, ence and Internet with the ever, the ning the ors from tti et al., n factors liwon et anipulate e reports xplicitly nt levels Internet difficult between eporting websites ducted in y update f the fact conomic vice that ualitative ex-based include earnings directly etails or which is g, 2008; l. (2009) Financial assessing hat most value of rate data evaluate IFRQ th to main et al., 2 qualitat obtaine (2017). informa is also complia Concep Standar study co The rem delibera and Se Section limitatio 2. Liter The Int in the d (1999) perform online t (Lymer broaden shareho Mokoal compan financia Keliwon Despite reliabili Rohnov that the the digi and You to misre note, be manage audited horoughly i ntain market 2017; MAS tive charact d from the This will e ation in ann being evalu ance with ptual Framew rds Board (M ontributes to maining se ates on the l ction 4 exp n 6 reveals ons. rature Revi ernet has be digital busin define IFR mance of bus tool analys r et al., 199 ned to inclu olders and leli-Mokote ny informa al and busi n et al., 201 e IFR's exte ity are inten va, 2018; Si e integrity o ital era. For ung (2016) epresent inf ecause IFR ement can e when, in in order to t efficiency SB, 2018). teristics ele prior studie enable the o nual reports uated in ac regard to work for Fi MASB) acr o the body o ction of th literature re plains the this study's iew ecome prev ness environ R as the use sinesses. In sis and mul 99; Lizzcha ude the notio potential i eli, 2012). C ation to in iness report 18; Kaur & ensive use nsifying, wh ia et al., 20 of IFR has b r example, , the poor g formation f R relies heav easily misle fact, they accommoda y (Braam & Hence, the ements thro es of Braam operationali and investo cordance w the qualita nancial Rep oss 160 list of literature his study is eview and a results. Me s conclusion valent as a m nment, wher e of Interne nternet-based ltimedia co arly et al., on of "comp investors in Companies g nterested st ting (Garca Singh, 2019 in the 21s hich require 018). Simila been jeopar according t governance for personal vily on hyp ead investor have not 4 ate the need Van Beest e objective ough an ad m and Beest ization of th or relations with the rese ative charac porting" pub ted compani e with its fin s organised analysis of l eanwhile, S n and futur means of co re it has exp et technolog d communi onvey the i 2013). Nev plete disclo n making t globally are takeholders a Sánchez 9). st century, es actions to arly, a strea rdized by th to studies b of IFR fram l interest at perlinks to rs into belie (Amin & Asian ds of invest , 2013; Mb of this res dopt and a t (2013), Ne he qualitati materials pu earch objec cteristics in blished in 2 ies in Bursa ndings. into the f literature. S Section 5 e re research, ommunicatio panded its I gy to disse cations and dea of fina vertheless, osure" of ma the best ec e increasing , notably et al., 201 concerns re o address the am of past l he emergen by Kelton a meworks ha the expens connect to eving that th Mohamed, n Journal of F tors for info obo & Ekpo earch is to adapt metho el (2016), an ive characte ublished on ctives to asc ncorporated 2018 by Ma a Malaysia's following st ection 3 exp elaborates o while Sect on in recent IFR functio minate fina technologi ancial repor the concep aterial infor conomic ju ly using IFR shareholder 1; Valentin egarding its em (Almilia literature ha nce of advan and Yang (2 s given spa se of shareh other sourc he financial 2016; Fish Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro ormation us o, 2016; Al o establish odology, p and Al-Dmo eristics in IF n company w certain the d in "The alaysian Acc s main mark tructure: Se plains the m on the disc tion 7 prov t years, par ons. Ashbau ancial data ical features rting dissem pt of IFR h rmation to f udgement ( R for dissem rs, via we netti & Rea s transparen a, 2015; Efi as also docu nced techno 2008) and S ace for mana holders. On ces of infor l reports ha her Naylor ccounting 946-052X 16, No. 1 think.org/ efulness l-Dmour a set of primarily our et al. FR. The websites level of Revised counting ket. This ection 2 methods, cussions, vides the ticularly ugh et al. and the s such as mination has been facilitate Ojah & minating eb-based a, 2013; ncy and imova & umented ology in Sherman agement another rmation, ave been , 2016). Meanw major th framew allowin Rozhno Based o how m disclosu its volu perform unautho confide that all negativ mechan conside which Alebrah concept somewh have us exampl 2005; A years. Table 1 Resea Kelto (2008 Hana while, other hreats to IF works, which ng them to m ova, 2018). on the prece much inform ure varies a untary natu mance for orized acces ential data o the articul e conseque nism that c ered necessa may lead hem, 2018). t, character hat complex sed various e, checklist Ali et al., 20 . Measurem archers on and Yang 8) afi et al empirical s FR's trustwo h have prov manipulate eding occur mation to re across firms ure. This f investmen ss from wit on the comp lated issues nces for the can reliably ary. Nevert to conflict . Most of th ristics, and x and subjec measuring ts, disclosur 011). Table ment Tools f Method g Disclosu Index l. Develop of an i tudies asser orthiness. Th vided an ave data and di rrence, Keliw eveal and p s globally, p further com nt purposes thin or outs pany’s webs s can have e users of f y assess th heless, the ting results he past rese dimension ctive. Henc g mechanism re indexes, a e 1 shows so for Internet Sco ure Dis Inde con form Cor Gov Stat pment index Web 5 rt that cybe his mainly enue for intr isrupt opera won et al. ( publish on particularly mplicates in s (Efimov side the co sites. Based an advers financial rep he quality virtuosity o (Ali et a earchers col ns of IFR e, past liter ms to deter and qualitat ome of the Financial R opes closure ex– ntent, mat and rporate vernance tement bsite Asian erattacks hav points to th ruders to ac ations (Cum (2018) argu corporate on non-fin nvestors' ab a & Roz mpany prov d on these a e effect on ports. Henc of informa of assessing al., 2011; E llectively co are broad, ature review rmine the q tive measur measureme Reporting Q Contributi Measurem Improves content, and co governanc statement. Developm the latest n Journal of F ve been con he flexibility ccess confid mming et al. ue that mana websites. C ancial infor bility to co hnova, 20 vides the sp arguments, i n IFRQ, wh e, establish ation incorp g IFRQ is r Efimova & ontend that and asses w shows tha quality of IF rement instr ent tools wi Quality on in ment L format orporate ce O th sp th ra q fi n (u in d ment of t index A st Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro nsidered on y of IFR's t dential data, ., 2017; Efi agement can Consequent rmation, bec ompare com 018). Furth pace to ma it can be co hich will e hing a meas rporated in relatively c & Rohznova this is bec ssing its qu at many res FR disclosu ruments (Kh idely used Limitations Overly focu he existenc pecific deta he annual r ather than quality financial non-financia usefulness nformation decision-mak A tatistical sa ccounting 946-052X 16, No. 1 think.org/ ne of the echnical thereby mova & n decide tly, IFR cause of mpanies' hermore, anipulate oncluded engender urement IFR is complex, a, 2018; ause the uality is earchers ures, for hadaroo, over the us on ce of ails on report n the of and al data of for king). larger ample Resea (2009 Alali Rome Ali Ismai archers 9) and ero (2012) Khan and il (2012) Method on Int Busines Reportin Quality (IBRQ) d Internet corporat reporting (ICR) d Indexes IFR, Malaysi Sco ternet s ng desi Usa acce (40% nav (30% time (30% Web con fina data and non data te g Bue Aire Exc fina non info and of a IFR Dis che 6 opes ign: ability and essibility %), vigation %), eliness %), bsite ntent: ancial a (60%) d n-financial a (40%). enos es Stock change, ancial and n-financial ormation, d website. R closure cklist Asian Contributi Measurem on IBRQ. Developed internet disclosure based on a developed Bonsón Escobar measuring criteria comprising financial non-financ data. Evaluate checklists determine level of disclosure Malaysian context encompass two dime n Journal of F on in ment L is th re n in d index an index d by and (2006) g 53 g and cial S a q fi n in p co w v re in av w 87 to the f IFR in the n sing ensions: T o ch co w o th o Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro Limitations s required t he validity eliability o newly deve ndex. Study disco assessment o quality financial non-financia nformation published orporate websites an value elevance o nformation available websites. The limited of assess hecklist oncerned with the exis of items han the q of informatio ccounting 946-052X 16, No. 1 think.org/ to test y and of the eloped ounted of the of and al on nd the of f this on scope ment- is more stence rather quality on. Resea Dycz (2014 Almi Amin Moha archers zkowska 4) ilia (2015) n and amed Method Assessm of I disclosu using scoring system. Corpora Internet reporting (CIR) quality, Indonesi Malaysi Japan, Singapo Australi d IFRQ Sco ment IFRQ ures a Fina stat and ratio ate g ia, a, ore, a IFR disc enc con time tech and supp Fina stat 7 opes ancial tements d financial os R closure ompasses ntent, eliness, hnology, d user port ancial tements Asian Contributi Measurem content presentatio Measuring disclosure completen accuracy, relevance, transparen the applica the method a of app weights according ranking o issuers. Conduct comparativ testing of quality o Pacific Ec Cooperatio (APEC) m countries the IFR was develo basing clo the wor Cheng (2000) to content timeliness technology and user (20%). IFR quali measured four p n Journal of F on in ment L and on. g IFR - ness, and ncy with ation of scoring and use ropriate to a of stock A co fi in le n in ve website n Asia conomic on member using index oped by osely on rk of et al. assess (40%), (20%), y (20%) support O co ti te u T ac im a q o re ity was using proxies: A co th Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro Limitations Assessment onfined financial nformation, ess concern non-financia nformation. Overly focu ontent, imeliness, echnology, user support The acknowledge mportance o assessing qualitative of fina eporting. Assessment onfined to hree quali ccounting 946-052X 16, No. 1 think.org/ is to with n for al us on and . study es the of forms ancial is only itative Resea (2016 Ahm (2017 Dolin Lutar (2018 Alebr (2018 archers 6) med et al 7) nšek and r-Skerbinjek 8) rahem 8) Method l. CIR d k IFR Inde CIR disclosu index, S Arabia Sco CIR prac Inte infr ex Vol disc fina info (F.S Inte liste com ure Saudi Vol disc CIR Sau com 8 opes R ctices on ernet rastructure luntary closure of ancial ormation S.) on the ernet and ed mpanies. luntary closure of R on udi-listed mpanies Asian Contributi Measurem understand relevance, timeliness reliability, comparabi Employing qualitative method, interviewi users an preparers examine perception CIR practi Assess content (Financial interim financial etc.) non-financ (sustainab developme corporate governanc Operations Report, et IFR prese offered b World Web. Employin self-constr disclosure (includes items) to m the CIR Saudi-liste n Journal of F on in ment L dability, , and ility. ch fi (e re co g e ng 13 d five to their n of ices D o in h in ev b in p IFR et al., reports, ratios and cial le ent, ce, s tc.) and entation by the Wide U d o (I D o sh at q ch u ec d ng a ructed index 196 measure of 170 ed T d o d C su fo Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro Limitations haracteristi financial re e.g., relev eliability, omparabilit Doubt on obtained as nterviewees have nfluenced vents before nterview proceeded. Using dichotomic of evalu IFR-index). Disclosure o on the In hould attributed qualitative haracteristi useful conomic decision-mak The assess did not other dimensions CIR disclo uch forward-look ccounting 946-052X 16, No. 1 think.org/ cs of eports vance, and ty). data s the s may been by even the a way uation . of F.S. nternet be to cs for king. sment cover vital of osure, as king Resea Sand Singh 2.1 Ana Past lite index m earning index-b the resu 2016). mechan informa (2009) non-fin been in (Arvids measure unit an Accoun 2014; A Neverth analysis informa (Amin approac the gath caution question intervie archers dhu and h (2019) alysis of Lit erature revi methods tha gs managem based measu ults generat Meanwhile nisms overly ation, which contend t ancial data. ncreasingly sson, 2011) ement mech nalysis) are nting Standa Amin & M heless, their s used in th ation (Dyez & Moham ch has been hering of i for researc nable as th ew session b Method d CIR disclosu index terature iews, exhib at use indir ment, etc.) to uring instrum ted through e, Kelton y emphasise h is essentia that assess . This can h considered ). Hanafi hanisms tha e still not ards 1. (IAS Mohamed, 2 r studies w he study w zkowska, 20 med, 2016). n undertaken in-depth inf hers and us he interview began. Sco ure Vol disc CIR Indi com bited in Tab rect proxies o assess IFR ments predo h this meth and Yang e the details al in making sment inde harm investo d an impor et al. (200 at are more in line wi S 1). It also 2016) have were bound was confined 014) and in The analy n by Ahmed formation d ers of the d wees may 9 opes luntary closure of R on ian-listed mpanies ble 1, show s (e.g., ratio RQ (Almilia ominantly u hod cannot (2008) ex s in the fina g better eco ex-based in ors and bus rtant substa 09) also a financial d ith the pro notes that o examined by several d to financ ncomplete q ysis above d et al. (201 directly fro data in the se have been Asian Contributi Measurem companies Employing index dis to m content items) presentatio items) w that nume os, a restate a, 2015; Ab use indirect assess IFR xplain that ancial repor onomic dec nstruments sinesses, as ance for m assert that, data-oriented ovisions re only a few r the qualita constraints ial informa qualitative also notes 18), which om interview ense that th n influenced n Journal of F on in ment L s fi d m g CIR sclosure measure (83 and on (53 T d o v th b st C erous schola ement of fin braham, 201 proxies, it RQ reliably indexed-b rt rather tha isions. Sim stress mo non-financ market effici given the d, the asses commended researchers ative charac s in such a ation rather characterist that the us is considere wees. Neve e reliability d by event Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro Limitations financial disclosure o management The assess did not other imp variables, su he relatio between tructure CIR. ars have em inancial stat 18). Howeve was sugges y (Mbobo & based meas an the qualit milarly, Hana ore financi cial informa iency and e nature o ssed attribut d by Inter (e.g., Dyez cteristics o a way that than non-f tics for ass se of a qu ed vital as i ertheless, it y of the data ts even bef ccounting 946-052X 16, No. 1 think.org/ or risk t. sment cover ortant uch as onship board and mployed tements, er, since sted that & Ekpo, urement ty of the afi et al. ial than ation has survival of index tes (e.g., rnational kowska, f IFRQ. the unit financial sessment ualitative it allows t creates a may be fore the The pre characte Dolinek Al-Dmo reportin Concep that the fundam enhanci timeline financia investor given t purpose similar report b financia informa busines practice Nel (20 Accord dimensi in deliv Malays that we manufa growth approve busines industri Malays to ensu recogni delibera 2018 "T in Mala items th Al-Dmo non-fin informa characte eceding an eristics, as e k & Lutar- our et al. ng in comp ptual Frame e crucial su mental quali ing qualitat ess. Several al report is c rs to make that it pro es (Braam & vein, measu because all al and non-f ation influen sses' longev es, this rese 016), which ing to Nel ion because vering real-t ia was chos lcomes inte acturing and and emplo ed the Ind sses to empl ies (MITI, 2 ian reportin ure that the ised and app ations have The Revised aysia's main hat were co our et al. (2 ancial info ation publis eristics used nalysis also explained b -Skerbinjek (2017) arti pliance with ework for F ubstances o itative char tive attribut l studies hav critical to m the best ec vides both & Van Bee uring the qu l the assess financial att nces stock m vity (WBCS arch adopts refers to in (2016), te e they can e time inform sen as the s ernational tr d service sec oyment gen dustry 4.0 s loy emergin 2020). This ng business e financial preciated by prompted r d Conceptu n market, B onstructed in 2017). The ormation d shed on co d in this stu highlights y several sc , 2018). T culate the h the appro Financial Re of financial racteristics tes such as ve found th maintaining conomic dec h historical est, 2013; M ualitative ch sed items u tributes (MA market pric SD and PW s the critica formation o echnologica enhance the ation to inv subject of th rade and inv ctors, which neration (W strategy as ng technolo study also es prepare reports pr y domestic a researchers al Framewo Bursa Mala n the studie dimensions derived fro rporate web udy. 10 the impor cholars (e.g The studies importance oved accoun eporting," w reporting such as re s verifiabilit hat evaluatin the usefuln cisions but and forw Mbobo & E haracteristic under the f ASB, 2018) ces (Arvidss WC, 2018). al dimension on investor r al attributes e corporate d vestors. his study b vestment. It h have been World Bank, s part of it ogy to boost investigate statutory fi roduced are and global m to look at th ork for Fina aysia. This es by Braam s measured om annual bsites. Tab Asian rtance of a ., Alali and by Braam e of evalua nting frame which was are applied elevance an ty, understa ng the quali ness of infor also helps ard-looking Ekpo, 2016; cs of IFRQ financial fr ). This is im son, 2011) . In order n of timelin relations pu s should be disclosure p ecause it is ts economy n the backb , 2019). M ts action p t productivi es the effect nancial rep e of high q market play he extent of ancial Repo research ad m and Van in this rese l reports, ble 2 illustr n Journal of F assessing IF Romero, 20 m and Van ating any s ework, such issued by I d and asses nd faithful andability, itative quali rmation, wh to preserve g informatio Al-Dmour also provid ramework a mportant bec and serves to attune w ness adopted ublished on e considere published on s a thriving, is currently one of the c alaysia's go plan to enc ity and com ts of MASB orts under I quality, allo yers (MASB f complianc orting" acros dopts and a Beest (2013 earch encom including rates the m Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro FRQ in qu 012; Almili Beest (20 source of f h as "The IFRS. This ssed, encom representat comparabil ities of any hich not only e market ef on for inv r et al., 201 des a more b are embodi cause non-f as vital sup with the IF d from the s corporate w ed part of n websites, , developin y dominate country's ec overnment courage M mpetitivenes B's requirem IFRS. This owing them B, 2018). Th ce with the M ss compani adapts the a 3), Nel (20 mpass finan investor r measured qu ccounting 946-052X 16, No. 1 think.org/ ualitative ia, 2015; 13) and financial Revised ensures mpassing tion and lity, and form of y allows fficiency vestment 17). In a balanced ied with financial pport for FR good study by websites. the IFR notably g nation d by the conomic recently alaysian ss across ment that is done m to be he above MASB's es listed assessed 16), and ncial and relations ualitative Table 2 No. Q C 1. R 2. F re 3. V 4. U 2. The Intern Qualitative Characteristi Relevance aithful epresentatio Verifiability Understandab net Financia ics Mea Item 7 on 3 1 bility 7 al Reporting asured ms Sco Us ass ass pro Fin ann of rep inf dis (R6 fee var aff Th cho cle hig neg wa res rep inf gov Th ass cle pro for est (V Fin ann we 11 g Quality M ope of Focu e of fair sets and sessing ofitability nancial r nually (R3) annual rep port disclose formation (R scloses opp 6) and edback in rious marke fected the co he annual re oice of acc early (F1); ghlights th gative even ay when dis sults (F2), port exten formation vernance is he annual re sumptions a early; valid ovided to su r certain timates in 1). nancial state nual ell-organised Asian Measures us value to q liabilities bus levels report pr ), timely is ports (R4), es forward-l R5), annual ortunity an annual p nformation et event tran ompany (R7 eport expla counting pri the annual he positiv nts in a ba cussing the and the nsively di on co sues (F3). eport expla and estimate d argumen upport the d assumption the annual ements prov reports d and clea n Journal of F M quantify (R1), inesses' (R2), esented ssuance annual looking l report nd risks provide how nsaction 7). B B (2 al (2 ains the inciples l report e and alanced annual annual iscloses orporate B B A (2 (2 ains the es made nts are decision ns and report Jo (2 V M vided in are r (U1), B B A Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro Main Source Braam and Beest (2013) 2013); Al-D l. (2017); 2018) Braam and Beest Al-Dmour 2017), 2018) onas and B 2000); Bra Van Beest MASB (2018 Braam and Beest Al-Dmour ccounting 946-052X 16, No. 1 think.org/ es d Van ); FASB Dmour et MASB d Van (2013); et al. MASB Blanchet am and (2013); 8) d Van (2013); et al. 5. C 6. T Comparabilit Timeliness ty 6 10 the and suf and eas Bu kno nat gra inf use jarg ann rep com No exp pol rev est the (C2 acc adj imp acc in the per res per ann inf org rep num Th of com (co the 12 e notes to d income fficiently cl d level of e sily und usiness asset ow in term ture (U4), aphs and formation pr e of langua gon is easy nual report port mprehensiv otes to fin plain chang licies (C1 visions timates and e implicatio 2), the com counting pe justed for plementatio counting po accounting e results of riod are sults in pre riods (C4),  nual report formation p ganizations port present mbers and r he company last websit mpany pr opyright dat e page) of Asian the balanc statemen lear (U2), expenditure derstood ts are acces ms of valu the existe tables to resented (U age and te y to follow (U6), The included ve glossary ( nancial stat ges in acco ), the no in acco judgments ons of the r mpany’s p eriod’s figu the effect on of a cha olicy or re g estimates current acco compared evious acco information is compar provided by (C5), the ts financial ratios (C6). provides th te update (T rovide the te at the bo f the last w n Journal of F e sheet ts are sources can be (U3),  sible to ue and ence of explain U5), The echnical w in the annual a (U7). (2 (2 tements ounting otes to ounting explain revision revious ures are of the ange in evisions s (C3), ounting d with ounting n in the rable to y other annual l index B B (2 (2 he year T1),  the  e year ttom of website Pi W N Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro 2017); 2018) Braam and Beest (2013) 2010); 2018) ircheggar Wagenhofer Nel (2016) ccounting 946-052X 16, No. 1 think.org/ MASB d Van ); IASB MASB and (1999); 3. Meth In line w framew from "v Concep MASB gatherin instrum Expert chosen to get t for mea of this r (2016), support industri and ser and log Bursa M hods with studie work publish very poor" ( ptual Framew in the sam ng the real d ment. review, tha for their ex their constru asuring. In a research an and MASB t the precisi ies—constru rvices, plant gistics, and Malaysia's m Tota attri s by Braam hed by IFRS (1) to "exce work for Fi me year, u data, a valid at is, acade xpertise in IF uctive asses addition, a s nd will be d B (2018). A ion and con uction, cons tation, prop utilities w main marke upd pro (T3 spe pri pro fin (T5 rep tim on eve futu rele inc the res al=34 ibutes m and Van B S in 2010, t ellence" (5) nancial Rep updated the dity and reli emics from FR and fina ssments and set of stand derived from An imparti nsistency of sumer good perty, techno were chosen et. The samp 13 date (T2) ovides lates 3), compa ecific upda ce data (T ovides a nancial repo 5), qua port/semi-an mely manne calendar o ents (T7), o ture email ease news cluding info e user is exp sponse (T10 Beest (2013 this study u ). However, porting," rel e dimension iability pre- foreign an ancial repor d suggestio dards for me m the resear al certified f the finding ds and servi ology, telec n through n ple did not Asian , the co st stock pri any disclo ate time fo T4), the co recent ort on the w arterly nnually o er (T6), ex of future fi option regi alerts (T8) (T9) and ormation on pected to re 0). ) and Nel ( uses a 5-poin , the most r leased by IF ns in the c -test procedu nd domestic rting, is an e ns that will easuring the rch of Braa d accountan gs. 160 liste ices, energy communicat non-probabi include the n Journal of F ompany ce data se the r stock ompany interim website interim on a xistence inancial ster for ), press d news n when eceive a 2016), as w nt Likert sc recent editio FRS in 2018 context of ure was also c higher edu essential ste l improve th e IFRQ will am and Van t then revie ed companie y, health car tion and me lity purpos e banking an Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro well as the f coring scale on of "The 8 and conve this study. o carried ou ucation ins ep in this pr the instrume l be adopted n Beest (20 ews the sc es from 11 re, industria edia, transp sive samplin nd financial ccounting 946-052X 16, No. 1 think.org/ financial e centred Revised erged by Before ut on the titutions rocedure ent used d as part 13), Nel oring to relevant al goods portation ng from l sectors because extracti firms a expecte financia investor set of c Braam from o qualitat mean an in Table 4. Resu Table 3 Table 3 Q C R R R R R R R R F F F F e of their ion of annua and Bursa M ed that firm al framewo r relations i riteria, requ and Van Be ne another tive charact nd standard e 3. ults shows the Descriptiv Qualitative Characteristi Relevance R1 R2 R3 R4 R5 R6 R7 Faithful Rep F1 F2 F3 distinct reg al reports a Malaysia fo ms would h rk provided information uiring the re eest (2013) r, it is diff teristics. Th d deviation o descriptive ve Analysis ics presentation gulatory sy and corporat or 2018. Th have publis d by MASB n of the corr esearchers t noted, beca ficult to un hey were, t of the scorin analysis ge of Internet Means 5.000 3.869 4.988 3.894 3.625 3.781 3.569 n 5.000 3.969 3.556 14 ystems. The te governan he year 20 shed their m B (2018) on responding to assign sc ause the qua nderstand a therefore, g ng results w enerated by Financial R score Asian e data extra nce from the 18 was sele most curren n their web sample firm ores to dete alities are c and quantif going to be were calcula the scoring Reporting Q S 0 0 0 0 0 0 0 0 0 0 n Journal of F action proc e websites o ected becau nt financial bsites. The ms were co ermine the I conceptually fy the asses measured ted in the la g method. Quality tandard Dev .000 .719 .112 .650 .591 .750 .533 .000 .175 .558 Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro cess compr of Malaysia use the res l reports us annual rep ompared aga IFRQ. How y based and ssed dimen item by ite ast stage and viation ccounting 946-052X 16, No. 1 think.org/ rises the an listed earchers sing the orts and ainst the wever, as d distinct nsion of em. The d shown V V U U U U U U U U C C C C C C C T T T T T T T Verifiability V1 Understanda U1 U2 U3 U4 U5 U6 U7 Comparabili C1 C2 C3 C4 C5 C6 Timeliness T1 T2 T3 T4 T5 T6 y ability ity 5.000 3.619 3.644 3.606 3.525 3.775 3.513 2.738 3.456 3.575 3.675 5.000 3.619 2.938 1.169 3.531 2.531 2.244 2.763 2.750 15 Asian 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 n Journal of F .000 .592 .565 .527 .593 .824 .572 .805 .559 .544 .567 .000 .500 .814 .529 .513 .719 .524 .673 .641 Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro ccounting 946-052X 16, No. 1 think.org/ T T T T 5. Discu Table 3 (Faithfu qualitie for esse and 3.8 (Releva perform presente 5.0 in i informa Compar previou period's (Compa sufficie were al howeve busines offering newslet respecti Overall "The C represen majority attribute compan (Khan, volunta dimensi allows T7 T8 T9 T10 ussion 3 indicates t ul represent es related to ential qualit 89 was also ance 4), th mance (Fait ed annually improving q ation suppo rability 4, w us accountin s figures arability 3) ency of the ll highly ra er, received ss's decision g the oppor tters (Time ively. l, the results Conceptual F ntation, and y of the rep e requires i ny websites 2007; Kelt ary and tha ions that IF managers t that the ann tation 1) a the applica tative featur o assigned he annual thful repres y (Relevanc qualitative orting the which show ng, also ob adjusted f , the prese notes to th ated, with m d the lowes n to provid rtunity to s eliness 8), s indicate th Framework d Verifiabil porting enti improvemen . The result ton & Yang t there are FR can oper to act oppor 2.738 2.169 3.856 2.825 nual report's and based o ation of fair res, both wi to the foll report pr sentation 2) ce 3). Mean characterist accounting ws how the tained the for policy entation of he balance mean scores st mean sco de the most subscribe fo which res hat most rep k for Financ ity compon ties perform nt, particula ts also appe g, 2008; A currently n rationalize. rtunistically 16 s justificatio on the com value (Rele ith a mean lowing hig roviding b ), and the nwhile, veri tics, meanin g judgment results of t highest rati changes graphs an sheet and s of 3.78, 3 ore of all t t recent sto or future em sulted in m porting entit cial Report nents. On th med poorly arly regardi ear to be in Ali Khan, 20 no specific In addition y by taking Asian 1 1 0 0 on for the c mputed anal evance 1) ob score of 5.0 hly rated a alanced in attributes fiability 1 h ng that all t option. W the current ing. The co or revisio nd tables (U income sta 3.68, and 3 the criteria ck price in mail notific mean scor ties have no ting," excep he other han in the aspe ng updating line with th 016), citing c accountin n, the absen g advantage n Journal of F .179 .497 .924 .805 hoice of ac lysis of the btained the 0. A mean s attributes: t nformation of financia had the high organizatio With a me accounting ompany's pr ns in acc Understanda tements (U 3.64, respec combined. nformation ( cations for es of 1.16 ot fully com pt for the R nd, the anal ect of timeli g investor r he findings g that IFR g rules def nce of robu of the repo Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro ccounting pr e above, p highest me score of 4.9 the auditor' explaining al reports ghest mean ons provide ean score period com previous acc counting e ability 5), Understandab ctively. Tim . This inclu (Timeliness press relea 6, 2.16, an mplied with M Relevance, lysis shows iness. This relations con of past res information fining the t ust IFR fram orting flexi ccounting 946-052X 16, No. 1 think.org/ rinciples articular an score 99, 3.99, s report g yearly that are score of reliable of 5.0, mpare to counting stimates and the bility 2) meliness, udes the s 4) and ases and nd 2.24 MASB's Faithful that the specific ntent on earchers n is still types of meworks ibility to arrange reputati In this (MIA), push M improve multina disclosu 6. Conc This re adoptio studies, MASB adaptab feedbac validity qualitat because Besides investor Neverth literatur assess t digitaliz impacte which h investor compre improve for pres 7. Limi The res to the c from Bu requirin Concep findings limitatio e their IFR ion of the bu regard, nat the Securit Malaysian lis e IFRQ. Si ational firm ure of IFR. clusion esearch was on of a spec , according in 2018. Th bility throug ck. The sco y and reliab tive charact e it operati s that, the r-related inf heless, this r re on the a the level of zation, whe ed by techno has become rs, and oth ehending IF e the quality serving mar itation search some collection of ursa Malays ng researche ptual Frame s may not b on is that th disclosure usiness itse tional regul ty Commiss sted compan imilarly, in s must coll s conducted cific attribu to the revis he adopted gh pre-test a ores were th bility of the teristics of onalises all research formation p research is c ssessment o f complianc ere the pr ological adv e a concern her key st FRQ enable y of IFR an rket efficien ehow comes f secondary sia and the c ers to exam work for F be readily g he sample u in a way lf (Williams atory organ sion, and Bu nies to adop nternational aborate wit d mainly to ute or item sed "Concep measuring i and pilot tes hen verified e results. P financial re l the critic also involv published on considered of IFR, the ce on qualit ocess of g vancement, n for those takeholders es regulato nd to harness ncy in the ag s with seve y data, only company's w ine the asso inancial Re generalisabl used in the r 17 that serves s, 2008; Ke nizations lik ursa Malays pt the revise regulatory th national o bridge th that was d ptual Frame instruments sts, which i d by an ind Previous stu eporting is al attribute ves assessi n corporate significant e study also tative chara generating this study f e involved s. As a re ory bodies s the best p ge of the 4.0 eral limitatio covers 201 websites. T ociation betw eporting" iss le to corres research is c Asian s their pers eliwon et al. ke the Mala sia are urge d conceptua y agencies, regulators t he gaps thro developed a ework for F s are then te nvolve obta dependent ac udies collec vital to ge es recognise ing timelin websites. because, ap o offers a m acteristics o business in further foste in preparin esult, under to implem ractices of I 0 Industrial ons. The sc 8. This is d This also alig ween the la sued by MA spond to oth confined to n Journal of F sonal intere , 2017). aysia Institu d to work c al framewor trade assoc to ensure a ough proce and expand Financial Re ested for the aining exper ccountant, w ctively note enerating m ed by MAS ness, which part from en measuring m of IFR. In t nformation ers the unde ng financia rstanding t ment accoun IFR govern Revolution ope of the due to the da gns with the atest financi ASB (2018) her reportin listed comp Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro ests as wel ute of Acco collectively rk MASB (2 ciations, an more stand esses involv ded in the p eporting" is eir applicab ert views an who confir e that asses more reliable SB (2018) h is conne nriching the mechanism the age of b has been erstanding o al reports, a the import nting refor nance, which n.  study, whic data source o e study's obj ial reports a ). Thus, the ng periods. panies regis ccounting 946-052X 16, No. 1 think.org/ l as the ountants more to 2018) to nd large dardized ving the previous ssued by ility and nd expert med the sing the e results in IFR. ected to body of that can business rapidly of IFRQ, auditors, ance of rms that h is vital ch refers obtained jectives, and "The e study's Another tered on the mai adequat Future r possess usability one-yea compar Referen Ahmed, reportin 7(1), 35 Alali, F Mercos 157-167 Alebrah governa Univers Al-Dmo Financi Corpor https://d Ali Kha financia 2086-21 Ali Kha Malays https://d Ali Kha Percept 2014), 6 Almilia Singapo 477-495 Amin, H continu Manage in market o te resources research sho sing the righ y and acce ar cross-sec rability and nces , A.H., Burt ng in Egypt 5-60. https:/ F. and Rom sur (Souther 7. https://do hem, N. ( ance and fir sity of Plym our, A., Ab ial Reportin rate F doi.org/10.4 an, M. N. A al reporting 100. an, M. N. A ian Comp doi.org/10.1 an, M. N. A tions. In Re 687-699. Sp a, L.S. (201 ore, Japan a 5. https://do H. M. G. a uous auditin erial Auditi of Bursa Ma s to use and ould consid ht balance essibility, n ctional stud generalizab ton, B.M. a t: an explor //doi.org/10 mero, S. (2 rn common oi.org/10.10 (2018). Co rm financia mouth). bbod, M.F. ng and No Finance 4018/IJCFA A. and Isma g: The case A. and Azizi panies, Asi 17576/ajag- A. (2016). T egional Con pringer, Sin 5). Compar and Australi oi.org/10.15 and Moham ng on the ng Journal, alaysia. Thi maintain IF der having a between fin navigation, dy, the long bility of the and Dunne, ratory analy .1108/JAEE 2012). The n market): T 016/j.adiac.2 orporate in l performan and Al-D on-Financial and A.201707010 ail, N. A. (2 of Malays Ismail, N. ian Journa 2011-2-653 The Practice nference on ngapore. http ring interne ia. Internati 04/IJBIS.20 med, E. K. quality of , 31(1), 111 18 is is under t FR as a plat a more comp nancial disc and user s gitudinal an results. T.M. (2017 ysis. Journa E-04-2015-0 use of the The Argenti 2012.03.00 nternet rep nce of Saud Dmour, H.H l Business Accountin 01 2012). An e sia, African (2011). The al of Acc 39 e of Interne Science, T ps://doi.org/ et financial ional Journ 015.072743 A. (2016). Internet re –132. https Asian the percepti tform to dis prehensive closure and support). Si nalysis sho 7). The dete al of Accoun 0024 e Internet f ina case. Ad porting, fir di listed com H., (2017). Performan ng (IJ empirical stu Journal of e Level of I counting a t Financial Technology /10.1007/97 reporting p al of Busine 3 . Auditors' eported fin ://doi.org/1 n Journal of F ion that the sseminate co measuring m d technology ince this re ould be car erminants o nting in Em for corporat dvances in rm charact mpanies (Do Qualitative nce. Interna JCFA), udy on the f Business M Internet Fin and Gover Reporting i and Social 78-981-10-1 practices: In ess Informa perception nancial info 0.1108/MA Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro ese compan orporate dis mechanism y dimensio esearch inv rried out fo of corporate merging Eco te reporting Accounting teristics, c octoral diss e Characteri ational Jou 4(2), indexes of Managemen nancial Repo rnance, 2, in Malaysia Sciences (R 1458-1_63 ndonesia, M ation System ns of the im ormation in AJ-01-2014- ccounting 946-052X 16, No. 1 think.org/ ies have sclosure. m for IFR, ns (e.g., volves a or better internet onomies, g in the g, 28(1), orporate ertation, istics of urnal of 1-22. f internet nt, 6(5), orting of 27-39. a: Users' (RCSTSS Malaysia, ms, 20(4), mpact of n Egypt, -0989 Arvidss manage https://d Ashbau internet Botti, L efficien 43-64. h Braam, assessm U.S. https://h Cummin and https://d Dolinše on the https://d Dyczko scoring Systems Efimova econom https://d FASB Instrum and Fin Fisher, gap: ne https://d García governa Accoun Hanafi, Reporti of https://w cview/1 son, S., (20 ement-team doi.org/10.1 ugh, H., Joh t, Accountin L., Boubake ncy and Inte https://doi.o G., and va ment. 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(2 e compani 2016-0220 sessment of olish stock /ssrn.com/ab O. (2018). national Con -030-02351 4). Propos c 825-10): SB.org. Fin (2016). Cor roblem. Ac 788.2015.1 ez Domíngu information , 219-233. h M. A. B., Ibr velopment an holarly-jour 19 non-financia nal of i 421 Warfield, T 1–257. https nd Solonand ng quality. R 012-0117 13). Conce uality diffe Accounting , D. (2017) Systems -3 2018). Volu ies in Sl f quality o k issuers, A abstract=245 The corpor nference on -5_10 sed Accou "Recognitio nancial Acco rporate repo ccounting a 029866 uez, L. and n on the https://doi.o rahim, M. K of a Disclo nd rnals/busine Asian al informat intellectual . D. (1999) s://doi.org/1 drasana, B. Review of A eptuall- bas erences betw g and Au . Informatio Frontier untary discl lovenia. K of internet ccounting a 51248 rate reportin n Digital Sc unting Stan on and Mea ounting Sta orting on th and Busines d Gallego Á e internet, org/10.1108 K. B., & Ha osure Qualit Econom ess-reporting n Journal of F tion in the capital, ). Corporat 10.2308/acc (2014). Co ccounting a ed financia ween U.K. uditing, 9 on systems, rs, 19 osure of fin Kybernetes, financial d and Manag ng develop cience, Spri ndards Up asurement o ndards Boa e Internet an ss Research Álvarez, I. Accountin /095135711 ancock, D. R y Index. Int mics, 8(1), g-on-interne Finance & Ac ISSN 19 2024, Vol. 1 ajfa.macro e annual re 12(2), 2 te reporting ch.1999.13.3 orporate gov and Finance al reporting annual rep 9(10), 128 , agency pr 9(3), 4 nancial info 47(3), 4 disclosures gement Info pment in the inger Cham pdate – F of Financia ard. and the expe h, 46(2), 1 (2011). C ng, Auditin 111133063 R. (2009). B ternational et-developm ccounting 946-052X 16, No. 1 think.org/ eport: A 277-300. g on the 3.241 vernance e, 13(1), g quality orts and 81-1301. roblems, 421-424. ormation 458-473. using a ormation e digital m, 71-80. 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