Kanya Homkajohn - Academia.edu (original) (raw)
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Papers by Kanya Homkajohn
The rapid evolution of Internet technology has created the ability to disseminate informa-tion al... more The rapid evolution of Internet technology has created the ability to disseminate informa-tion almost instantaneously to world-wide audiences and many businesses have already applied this capability. This paper reviews an empirical study into the extent and quality of Internet Finan-cial Reporting (IFR) among the Top 40 Thai listed companies. A qualitative index was developed based on Cheng, Lawrence and Coy (2000) having four disclosure categories, namely content, timeliness, technology and user support. It was found that Thai companies provide financial in-formation on the Internet as a complement to their traditional paper-based annual reports. The ex-tent and quality of IFR practices varied widely among the firms and only a few companies apply the enhancements that the Internet technology can offer. The categories of disclosure relating to user support and content scored higher than timeliness and technology on the Thai companies' websites. IFR practices of Thai listed compa...
The rapid evolution of Internet technology has created the ability to disseminate informa-tion al... more The rapid evolution of Internet technology has created the ability to disseminate informa-tion almost instantaneously to world-wide audiences and many businesses have already applied this capability. This paper reviews an empirical study into the extent and quality of Internet Finan-cial Reporting (IFR) among the Top 40 Thai listed companies. A qualitative index was developed based on Cheng, Lawrence and Coy (2000) having four disclosure categories, namely content, timeliness, technology and user support. It was found that Thai companies provide financial in-formation on the Internet as a complement to their traditional paper-based annual reports. The ex-tent and quality of IFR practices varied widely among the firms and only a few companies apply the enhancements that the Internet technology can offer. The categories of disclosure relating to user support and content scored higher than timeliness and technology on the Thai companies' websites. IFR practices of Thai listed compa...
The rapid evolution of Internet technology has created the ability to disseminate informa-tion al... more The rapid evolution of Internet technology has created the ability to disseminate informa-tion almost instantaneously to world-wide audiences and many businesses have already applied this capability. This paper reviews an empirical study into the extent and quality of Internet Finan-cial Reporting (IFR) among the Top 40 Thai listed companies. A qualitative index was developed based on Cheng, Lawrence and Coy (2000) having four disclosure categories, namely content, timeliness, technology and user support. It was found that Thai companies provide financial in-formation on the Internet as a complement to their traditional paper-based annual reports. The ex-tent and quality of IFR practices varied widely among the firms and only a few companies apply the enhancements that the Internet technology can offer. The categories of disclosure relating to user support and content scored higher than timeliness and technology on the Thai companies' websites. IFR practices of Thai listed compa...
The rapid evolution of Internet technology has created the ability to disseminate informa-tion al... more The rapid evolution of Internet technology has created the ability to disseminate informa-tion almost instantaneously to world-wide audiences and many businesses have already applied this capability. This paper reviews an empirical study into the extent and quality of Internet Finan-cial Reporting (IFR) among the Top 40 Thai listed companies. A qualitative index was developed based on Cheng, Lawrence and Coy (2000) having four disclosure categories, namely content, timeliness, technology and user support. It was found that Thai companies provide financial in-formation on the Internet as a complement to their traditional paper-based annual reports. The ex-tent and quality of IFR practices varied widely among the firms and only a few companies apply the enhancements that the Internet technology can offer. The categories of disclosure relating to user support and content scored higher than timeliness and technology on the Thai companies' websites. IFR practices of Thai listed compa...