Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati

A more complex and dynamic global market has forced companies to be more transparent by providing disclosure information based on usefulness and relevance to all stakeholders. The inherently advanced features of websites make web disclosure a more useful means of disclosing corporate information com...

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Main Author:	Melati, Indah
Format:	Thesis
Language:	English
Published:	2022
Subjects:	Web-based user interfaces User interfaces (Computer systems)
Online Access:	https://ir.uitm.edu.my/id/eprint/75789/1/75789.pdf
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id	my-uitm-ir.75789
record_format	uketd_dc
spelling	my-uitm-ir.757892023-03-31T01:50:44Z Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati 2022 Melati, Indah Web-based user interfaces. User interfaces (Computer systems) A more complex and dynamic global market has forced companies to be more transparent by providing disclosure information based on usefulness and relevance to all stakeholders. The inherently advanced features of websites make web disclosure a more useful means of disclosing corporate information compared to traditional annual reports. However, the features are still underutilized. The aim of the present study is twofold. Firstly, it investigates the determinant factors influencing voluntary web disclosure quality, and secondly, it examines the impact of voluntary web disclosure quality. Voluntary web disclosure quality is measured on a comprehensive web disclosure index of 47 items capturing both the content and presentation dimensions. The content dimension counts the variety and richness of the information disclosed by drawing on semantic properties. Using an OLS regression framework with the top 100 Indonesian-listed companies in 2020, it was found that family ownership and BOD education level have negative effect on voluntary web disclosure quality. Conversely, government ownership, BOC internationalization, and BOD accounting experts can significantly improve voluntary web disclosure quality. Further, this study affirms that higher voluntary web disclosure quality is related to a lower level of information asymmetry. The result of this study provides insights for regulators to evaluate and conduct some measures to enhance voluntary web disclosure quality. This study contributes to the pieces of literature on corporate disclosure by investigating determinant factors and the impact of voluntary web disclosure quality in a two-tier governance system using two theoretical perspectives, namely agency theory, and resource dependence theory. 2022 Thesis https://ir.uitm.edu.my/id/eprint/75789/ https://ir.uitm.edu.my/id/eprint/75789/1/75789.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Accounting Research Institute (ARI) Arshad, Roshayani
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Arshad, Roshayani
topic	Web-based user interfaces User interfaces (Computer systems)
spellingShingle	Web-based user interfaces User interfaces (Computer systems) Melati, Indah Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati
description	A more complex and dynamic global market has forced companies to be more transparent by providing disclosure information based on usefulness and relevance to all stakeholders. The inherently advanced features of websites make web disclosure a more useful means of disclosing corporate information compared to traditional annual reports. However, the features are still underutilized. The aim of the present study is twofold. Firstly, it investigates the determinant factors influencing voluntary web disclosure quality, and secondly, it examines the impact of voluntary web disclosure quality. Voluntary web disclosure quality is measured on a comprehensive web disclosure index of 47 items capturing both the content and presentation dimensions. The content dimension counts the variety and richness of the information disclosed by drawing on semantic properties. Using an OLS regression framework with the top 100 Indonesian-listed companies in 2020, it was found that family ownership and BOD education level have negative effect on voluntary web disclosure quality. Conversely, government ownership, BOC internationalization, and BOD accounting experts can significantly improve voluntary web disclosure quality. Further, this study affirms that higher voluntary web disclosure quality is related to a lower level of information asymmetry. The result of this study provides insights for regulators to evaluate and conduct some measures to enhance voluntary web disclosure quality. This study contributes to the pieces of literature on corporate disclosure by investigating determinant factors and the impact of voluntary web disclosure quality in a two-tier governance system using two theoretical perspectives, namely agency theory, and resource dependence theory.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Melati, Indah
author_facet	Melati, Indah
author_sort	Melati, Indah
title	Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati
title_short	Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati
title_full	Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati
title_fullStr	Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati
title_full_unstemmed	Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati
title_sort	applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / indah melati
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Accounting Research Institute (ARI)
publishDate	2022
url	https://ir.uitm.edu.my/id/eprint/75789/1/75789.pdf
_version_	1783736082687328256

Applying agency theory and resource dependence theory to identify determinants and impacts of voluntary web disclosure quality on the information asymmetry / Indah Melati

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