Title:	Empirical research of users´ opinions on selected aspects in internet financial reporting
Authors:	Ali Khan, Mohd Noor Azli Noor, Azizi Ismail Mardani, Abbas Zavadskas, Edmundas Kazimieras Kaklauskas, Arturas
Citation:	E+M. Ekonomie a Management = Economics and Management. 2017, č. 2, s. 146-162.
Issue Date:	2017
Publisher:	Technická univerzita v Liberci
Document type:	článek article
URI:	http://hdl.handle.net/11025/26258
ISSN:	2336-5604 (Online) 1212-3609 (Print)
Keywords:	mínění uživatelů;vybrané aspekty;internetové účetnictví;webové analýzy;Malajsie
Keywords in different language:	users´ opinions;selected aspects;internet financial reporting;web analytics;Malaysia
Abstract in different language:	This study investigates the perceptions of users of corporate annual reports in relation to selected aspects of internet fi nancial reporting. This study also analyzes Web analytics (Web usage and Web content analytics) to discover fi nancial and non-fi nancial usage and content patterns from company websites and other sources of World data. The case studies submitted in this article partly demonstrates the developed Web analytics systems. To serve this purpose, a questionnaire was distributed to fi ve user groups (academics, students, managers, bank offi cers and auditors). From the survey, the analysis indicates that attracting’s foreign investors, promoting the company to a wider public, attract local investors and promote wider coverage are the four most important benefi ts of IFR to the company. The fi ndings revealed that three main benefi ts to the users who collect fi nancial information of companies via their website are: increases timeliness and effi ciency in obtaining fi nancial information, makes investment decision process easier and faster, and provides information about a company inexpensively. Preliminary fi ndings suggested three factors that are perceived as important by responding fi rms to engage in IFR: enhance corporate image, company teller with the technology development, and competitors in the industry. The fi ndings also revealed three factors that inhibit fi rms from engaging in IFR: required expertise from the company, need to keep information up to date to be of use and concern over security of information. The fi ndings also suggested increased information and analysis, and global reach and mass communication as the most important advantages from fi nancial reporting on the internet. On the other hand, security problems, and cost and expertise are the biggest disadvantages of placing fi nancial information on the internet. Finally, plausible implications of the fi ndings of the study are then presented and areas for future research are also proposed. Taken together, these research outcomes make an incremental contribution to the existing fi nancial reporting literature by providing useful insights into our knowledge of IFR especially for emerging capital markets like Malaysia.
Rights:	© Technická univerzita v Liberci CC BY-NC 4.0
Appears in Collections:	Číslo 2 (2017) Číslo 2 (2017)

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