An examination of the quality of web disclosure practices through an analysis of firm characteristics, semantic properties and tone / Indah Melati ... [et al.]

• Main Authors: Melati, Indah, Nair, Ramesh, Arshad, Roshayani, Ahmad Nadzri, Farah Aida, Hermawan, Ancella Anitawati
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) 2022
• Subjects: Corporate organization. Corporate governance; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure; Semantic Web
• Online Access: https://ir.uitm.edu.my/id/eprint/66090/1/66090.pdf; https://ir.uitm.edu.my/id/eprint/66090/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

This research aimed to measure the quality of voluntary web-disclosure by listed companies in Indonesia, using a voluntary web-disclosure index to capture both quality and quantity of web-disclosures. Focussing on the dimensions of web-content and the presentation of information, this study scored 4...