Hanafi, Siti Rosmaini Bt Mohd; Kasim, Mohd Ariff Bin; … - In: International Journal of Business and Economics 8 (2009) 1, pp. 55-79
The rapid growth of the internet has significantly influenced business reporting practices and accounting communication of companies. Studies of internet business reporting apply various indexes to measure disclosure practices. However, existing indexes suffer weaknesses in the scope covered,...