Technological innovation and the adoption of internet financial and sustainability reporting

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Main Authors: Tan, Kia Ying, Wan Sallha, Yusoff, Mohd Fairuz, Md. Salleh
Other Authors: kia.ying@hotmail.com
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2020
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Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/67080
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Institution: Universiti Malaysia Perlis
Language: English
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spelling my.unimap-670802020-09-09T00:37:49Z Technological innovation and the adoption of internet financial and sustainability reporting Tan, Kia Ying Wan Sallha, Yusoff Mohd Fairuz, Md. Salleh kia.ying@hotmail.com DOI theory Internet financial and sustainability reporting TOE framework Link to publisher's homepage at https://ijbt.unimap.edu.my The purpose of this study is to examine the internet financial and sustainability reporting adoption of Top 100 Public Listed Companies on Bursa Malaysia with the integration of Diffusion of Innovation (DOI) theory and Technology-Organizational-Environment (TOE) framework. The sample of this study consists of 76 Public Listed Companies from the population of Top 100 Public Listed Companies in Bursa Malaysia. This study used internet financial and sustainability reporting index to measure the adoption level and the technological context, organizational context and environmental context as independent variables. The data of this study is focused on the quantitative method with secondary data. The data is being collected from the annual report in the year 2018. The results indicate that only organizational context positively significant with internet financial and sustainability reporting adoption while, technological context and environment context do not have any impact on the internet financial and sustainability reporting adoption. The suggestion for this study is the company should adopt internet financial and sustainability reporting in order to communicate with their stakeholders in a timely manner and increase the confidence level of investors. 2020-09-09T00:37:49Z 2020-09-09T00:37:49Z 2020-06 Article International Journal of Business and Technopreneurship, vol.10(2), 2020, pages 211-228 2231-7090 (printed) 2232-1543 (online) http://dspace.unimap.edu.my:80/xmlui/handle/123456789/67080 https://ijbt.unimap.edu.my en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic DOI theory
Internet financial and sustainability reporting
TOE framework
spellingShingle DOI theory
Internet financial and sustainability reporting
TOE framework
Tan, Kia Ying
Wan Sallha, Yusoff
Mohd Fairuz, Md. Salleh
Technological innovation and the adoption of internet financial and sustainability reporting
description Link to publisher's homepage at https://ijbt.unimap.edu.my
author2 kia.ying@hotmail.com
author_facet kia.ying@hotmail.com
Tan, Kia Ying
Wan Sallha, Yusoff
Mohd Fairuz, Md. Salleh
format Article
author Tan, Kia Ying
Wan Sallha, Yusoff
Mohd Fairuz, Md. Salleh
author_sort Tan, Kia Ying
title Technological innovation and the adoption of internet financial and sustainability reporting
title_short Technological innovation and the adoption of internet financial and sustainability reporting
title_full Technological innovation and the adoption of internet financial and sustainability reporting
title_fullStr Technological innovation and the adoption of internet financial and sustainability reporting
title_full_unstemmed Technological innovation and the adoption of internet financial and sustainability reporting
title_sort technological innovation and the adoption of internet financial and sustainability reporting
publisher School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
publishDate 2020
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/67080
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