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The Quality of Non-Financial Information on Internet Business Reporting for Malaysian Public Listed Companies (PLCs)

Author

Listed:
  • AZLEEN ILIAS

    (Universiti Tenaga Nasional Malaysia)

  • MOHD ZULKEFLEE ABD RAZAK

    (Universiti Tenaga Nasional Malaysia)

  • RAHIDA ABDUL RAHMAN

    (Universiti Malaysia Sabah Malaysia)

Abstract

This paper will address the issue of internet business reporting (IBR) that were implemented by 212 Public Listed Companies (PLCs) in communicating tremendous information for stakeholders to achieve the competitive advantage. It focused on the quality of non-financial information based on Internet Business Reporting Quality (IBRQ) indexes that comprises of general items for company profile, information on the management team, information on auditors and annual general meeting (AGM), corporate governance, corporate social responsibility and online trading and marketing. This research utilized the information through content analysis for internet during the year 2013 with applied the Internet Business Reporting Quality (IBRQ) indexes. This research is considered important to every stakeholder in ensuring the non-financial information which will be supplied to potential users instead of focusing on the way to communicate and presenting financial information through internet. The non-financial information is useful to reflect the companies’ business, the compliance of regulation, their concern for society and the overall structure of the business operation. The way of sharing information can be the benchmark to the investor relations department to refining the information that should communicate purposely for communicating on the internet business reporting instead of the hardcopy information. Investor relations department will need to be aware on updating the information in order to be competitive advantage and improving the quality and quantity of information supplied by the Malaysian Public Listed Companies (PLCs). This research also will contribute not only to the companies nonetheless to the quality of information and technology reporting area.

Suggested Citation

  • Azleen Ilias & Mohd Zulkeflee Abd Razak & Rahida Abdul Rahman, 2015. "The Quality of Non-Financial Information on Internet Business Reporting for Malaysian Public Listed Companies (PLCs)," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 1(4), pages 165-175.
    • Handle: RePEc:apa:ijbaas:2015:p:165-175
    DOI: 10.20469/ijbas.1.10005-4
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    References listed on IDEAS

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    2. Siska Willy, 2017. "Analysis of Financial Ratios to Measure the Company's Performance inthe Sectors of Consumer Goods at Pt. Nippon Indosari Corpindo, Tbkand Pt. Mayora Indah, Tbk," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 2(1), pages 45-51.
    3. Fadi Alshannag & Mohamad Yazis Ali Basah & Khairil Faizal Khairi, 2017. "The Relationship between Corporate Social Responsibility and Corporate Financial Performance A Survey of Literature," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 3(1), pages 8-14.

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