Business reporting on the internet in Malaysia and Singapore: A comparative study

Purpose - To compare the internet reporting practices of Malaysian listed companies with those in Singapore. To examine the implications of web technology for business reporting and the challenge it poses for standard-setting bodies. Design/methodology/approach - A standard web browser was used to survey the web sites of listed companies and collect the data. The second objective of this paper was addressed mostly through a literature review. Findings - One of the survey findings was that listed companies in Singapore have a greater web presence compared with Malaysia. Another major finding was that Singapore companies were making better use of the potential the internet had to offer compared with companies based in Malaysia. Research limitations/implications - Internet reporting practices of listed companies in Malaysia and Singapore only were compared. Practical implications - Developing a global internet reporting standard is a major challenge to accounting standard setters world-wide. Originality/value - This paper adds to the literature on content analysis studies by exploring web reporting practices of two south east Asian countries.