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