dc.contributor.author | Tan, Kia Ying | |
dc.contributor.author | Wan Sallha, Yusoff | |
dc.contributor.author | Mohd Fairuz, Md. Salleh | |
dc.date.accessioned | 2020-09-09T00:37:49Z | |
dc.date.available | 2020-09-09T00:37:49Z | |
dc.date.issued | 2020-06 | |
dc.identifier.citation | International Journal of Business and Technopreneurship, vol.10(2), 2020, pages 211-228 | en_US |
dc.identifier.issn | 2231-7090 (printed) | |
dc.identifier.issn | 2232-1543 (online) | |
dc.identifier.uri | http://dspace.unimap.edu.my:80/xmlui/handle/123456789/67080 | |
dc.description | Link to publisher's homepage at https://ijbt.unimap.edu.my | en_US |
dc.description.abstract | 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. | en_US |
dc.language.iso | en | en_US |
dc.publisher | School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) | en_US |
dc.subject | DOI theory | en_US |
dc.subject | Internet financial and sustainability reporting | en_US |
dc.subject | TOE framework | en_US |
dc.title | Technological innovation and the adoption of internet financial and sustainability reporting | en_US |
dc.type | Article | en_US |
dc.identifier.url | https://ijbt.unimap.edu.my | |
dc.contributor.url | kia.ying@hotmail.com | en_US |