Comprehensiveness of Internet Reporting by Caribbean Companies

5/19/2018 Comprehensiveness of Internet Reporting by Caribbean Companies

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COMPREHENSIVENESSOF INTERNET

REPORTING BYCARIBBEAN COMPANIES

Presented by:

HUSNIYATI BINTI MOHD AMIN G1428528

NUR AZRA BINTI MOHAMAD G14251!2

NUR "ATI#AH BINTI YAHAYA G1!1822$

SAPIROH G1!14%58


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Presentation Outline

Intr&d'(t)&n

*)ter+t're Re,)e-

Met.&d&/&0y

D+t+ An+/ys)s )nd)n0s

S'33+ry D)s('ss)&n &n(/'s)&n *)3)t+t)&n &6 St'dy


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Introduction

TITLE&37re.ens),eness &6 Internet Re7&rt)n0 by +r)bbe+n&37+n)es

AUTHOR Ant.&ny R B&-r)n

JOURNAL Journal of Accounting in Emerging Economics 9&/ 5 N& 177 2;!1+3)ne t.e (&37re.ens),eness &6 &n/)ne d)s(/&s're= T& st'dy t.e e>tent t& -.)(. t.e (&37+n)es +d&7t

)nternet te(.n&/&0)es= T& d)s(&,er t.e e>tent t& -.)(. 6)r3 s)?e )nd'stry

+66)/)+t)&n /)st)n0 st+t's O r&/e d'+/)ty +re re/+ted t&6)r3s@ IR 7r+(t)(es


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Importance of CIR for CaribbeanCompanies

In6&r3+t)&n 6&r )ntern+t)&n+/ )n,est&rs:

)r3s +re (&37et)n0 6&r e')ty (+7)t+/ )n0/&b+/)?ed 6)n+n()+/ 3+rets d'e t& te(.n&/&0)(+/+d,+n(e3ent +nd re6&r3+t)&n &6 re0'/+t&ry

syste3

In6&r3+t)&n 6&r /&(+/ ent)t)es:

D'e t& de(/)n)n0 )n 0&,ern3ent res&'r(es +nd

)n(re+s)n0 )n t.e tr+d)t)&n+/ 6)n+n()n0 res&'r(esdebt


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Literature Review


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Factors inuencing CIR

&37+nyS)?e

Ind'stryA66)/)+t)&n

&re)0n(r&ss


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Data Analyi !

Fin"in#

Des(r)7t),e St+t)st)(s


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T+b/e 1: Des(r)7t),e )n6&r3+t)&n

215 be/&n0s t& B+n)n0 )n+n()+/ Ser,)(es

Ins'r+n(eE %85 6r&3 Ot.er )nd'str)es

185 6)r3s -ere (r&ss;/)sted

185 O .&/ds d'+/ 7&s)t)&n


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T+b/e 2: &37re.ens),e &6 IR

M&st d)s(/&sed: 0ener+/ (&ntent )te3s %%C


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T+b/e !: Des(r)7t),e st+t)st)(s 6&r +d,+n(ed )nternet re7&rt)n0 6e+t'res

2 &6 +r)bbe+n 6)r3s +re 's)n0 s&()+/ net-&r 6e+t'res

)n t.e)r )nternet re7&rt)n0


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Data Analyi !

Fin"in#

Un),+r)+te An+/ys)s


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'ompan" Si/e St+t)st)(+//y s)0n)6)(+nt *+r0er 6)r3s 7r&,)de 3&re

d)s(/&s're Pr&,)de 7re/)3)n+ry s'77&rt 6&r H1

In$utr" A**iliation

St+t)st)(+//y s)0n)6)(+nt )r3s )n t.e b+n)n0 6)n+n(e +nd

)ns'r+n(e )nd'stry 7r&,)ded 3&re(&37re.ens),e IR d)s(/&s're

Pr&,)de 7re/)3)n+ry s'77&rt 6&r H2

'ro,liting St+t)st)st)(+//y s)0n)6)(+nt r&ss;/)sted 6)r3s 7r&,)ded 3&re

(&37re.ens),e IR d)s(/&s'res Pr&,)de 7re/)3)n+ry s'77&rt 6&r H!

'EO Role 0ualit" N&t st+t)st)(+//y s)0n)6)(+nt )r3s -)t. O r&/e d'+/)ty 7r&,)ded +

(&37+r+b/e /e,e/ &6 )nternet re7&rt)n0 D& n&t 7r&,)de 7re/)3)n+ry s'77&rt 6&r H4


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Data Analyi !

Fin"in#

M'/t),+r)+te An+/ys)s


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%ain %odel


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T+b/e 4: &rre/+t)&n 3+tr)> +nd t&/er+n(e st+t)st)(s 6&r re0ress)&n

,+r)+b/es

&37+ny s)?e .+d t.e .)0.est (&rre/+t)&n -)t. t.e &,er+///e,e/ &6 IR J 3+y be t.e best 7red)(t&r &6 &,er+// IR


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O!S Regression Robustness 'ests

A// $ 3&de/s +re st+t)st)(+//y s)0n)6)(+nt 7 K CC21< 6&r b&t. 'nr+ned

+nd r+ned s(&res

H1 -+s s'77&rted 6&r t.e $ de7endent ,+r)+b/es 7 K CCC1


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&ntr&/ ,+r)+b/es:

I37&rt+n(e &6 7'b/)( e')ty 6)n+n()n0:

s)0n)6)(+nt +nd ne0+t),e/y re/+ted t&

0ener+/ IR (&ntent +nd t.e t)3e/)ness&6 IR 7 K CCC4


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T+b/e 5: Deter3)n+nts &6 IR (&37re.ens),eness: res'/ts &6 O*S re0ress)&n

6'// +nd red'(ed 3&de/s


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T+b/e $: Deter3)n+nts &6 IR (&37re.ens),eness: res'/ts &6 O*S re0ress)&n



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T+b/e $: Deter3)n+nts &6 IR (&37re.ens),eness: res'/ts &6 O*S re0ress)&n



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Su$$ary% Di&ui'n%C'n&lui'n% !Li$itati'n '( Stu"y


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Summary #iscussion

P&s)t),e/y re/+ted t&comprehensiveness CIR, content,timeliness & credibility of CIR.

&37+ny S)?e

*)st)n0 St+t's

P&s)t),e/y re/+ted t& usability of CIR&n/y

Ind'stry+66)/)+t)&n

Re/+t)&ns.)7 -)t. IR )s n&ts'77&rted

O r&/e d'+/)ty


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Summary #iscussion

IR )s

A (&st;e66e(t),e 3e(.+n)s3 6&r (&37+n)es -.)(. De+/)n0 -)t. )ntern+t)&n+/ (+7)t+/ 3+ret

*)sted &n 3&re t.+n &ne st&( e>(.+n0e

I37&rt+nt )n 7'b/)( e')ty 6)n+n()n0 6&r + (&'ntry@se(&n&3y

+r)bbe+n (&37+n)es:

Used ,ery /&- /e,e/ &6 7r&(ess+b/e re7&rt)n0 6&r3+tss&()+/ 3ed)+ +nd /+test -eb

N&t t+)n0 6'// +d,+nt+0e &6 (&33'n)(+t)&n

&77&rt'n)t)es &66ered by IR


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Conclusion !imitation of Study

On/y 45 &6 t.e d)s(/&s'res )n(/'ded )n t.e)nde>

In(ent),e )s needed t& en(&'r+0e 7'b/)(

(&37+n)es t& )37r&,e t.e)r )nternet re7&rt)n0

&n(/'s)&n

D+t+ re/)+b)/)ty

IR n+t're Inde> 'sed n&t s')t+b/e 6&r re7/)(+t)&n In;de7t. ,)e-

*)3)t+t)&n&6 St'dy


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Comprehensiveness of Internet Reporting by Caribbean Companies

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