Internet-based corporate reporting
Internet corporate reporting in Greece
... an Internet Disclosure Index (IDI) of 50 items was ...(2) corporate governance information; (3) corporate social responsibility (CSR) and human resources information; (4) contact details to investor ...
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Web based Corporate Reporting in Bangladesh:An Exploratory Study
... the Internet for communicating corporate information to stakeholders but most of these studies have focused only on on-line financial reporting (Xiao et ...‘corporate reporting’ and ...
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Corporate Governance Mechanism and Internet Financial Reporting of Listed Companies in Nigeria
... stratified based on sector and the sample is drawn systematically from the ...is based on the fact that the data used are cross- sectional and time ...measure internet financial reporting as ...
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An Investigation of Corporate Internet Reporting in an Emerging Economy: A Case Study of Bangladesh
... 2014). Based on the promising growth performance and future potential, Investor Chronicle, a UK based research organization on market and investment, listed Bangladesh as one of the hottest emerging markets ...
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Empirical research of users' opinions on selected aspects in internet financial reporting
... categorized based on fi rst and second generation (Al-Htaybat, ...of corporate annual report user and corporate behaviour particularly in developing countries such as ...utilize internet fi ...
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Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries
... that corporate ownership structure influences the ...the Internet penetration rate plays a critical role in the IFR decisions of companies (Debreceny et ...market. Based on this insight, it seems ...
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IMPACT OF CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING IN A GROWING ECONOMY: THE CASE OF NIGERIA
... The internet is a disclosure tool which is unique and encourages different types of presentation and allows inexpensive, broad and immediate communications to ...of Internet Financial Reporting (IFR) ...
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Evaluating the impact of institutional logic on the corporate Internet reporting by Egyptian listed companies
... the corporate website constitute the inputs of the proposed CIR ...the corporate website information content, which is the third construct of the CIR proposed system, would reflect the embraced logic that ...
355
A Study of Corporate Web-Based Reporting in Hotel Industry
... web based reporting (Deller et ...web based reporting compared to their counterparts in developing or economically backward ...among internet reporting in the developed countries ...
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The Impact Of Tenure Of Board Of Commissioners, Public Ownership, Issuance Of Shares, And Liquidity On The Timeliness Of Corporate Internet Reporting
... Over the last decades, companies were using traditional paper-based method to publish and disseminate information, such as annual and interim reports. The use of such method has been proved to be less timely, less ...
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Web-based Corporate Reporting in Bangladesh:An Exploratory Study
... the Internet for communicating corporate information to stakeholders but most of these studies have focused only on on-line financial reporting (Xiao et ...‘corporate reporting’ and ...
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Audit issues and content analysis of audit practices associated with corporate financial reporting on the Internet
... the Internet as a channel for the dissemination of corporate information is a recent and fast growing ...the Internet for financial reporting creates unique opportunities and challenges for ...
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Corporate Governance Mechanism and the Level of Internet Financial Reporting: Evidence from Indonesian Companies
... whether corporate governance mechanism affects the level of Internet Financial Reporting ...selected based on important consideration, ...ownership. Based on those limitations, ...
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The Future of Internet Corporate Reporting – Creating the Dynamics for Change in Emerging Economies: A Theoretical Framework and Model
... of internet reporting, in both developed and developing countries (Xiao et ...conventional corporate reporting in identifying the explanatory factors, and they do suggest that the same ...
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Corporate financial reporting : firm characteristics and the use of the Internet as a medium of communication
... of corporate disclosure practices with their measurement of the ‘extent’ of ...measurement based on ‘extent’ ...who, based on a review of the literature, identify five key aspects of ‘quality’ of ...
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Corporate internet reporting within Malaysian economic sectors
... Corporate Internet Reporting (CIR) is defined by Kerckhoven (2002) and Jones and Xiao (2004) as the reporting of traditional annual reports on the internet, consisting of additional ...
11
Improving Corporate Internet Reporting in China
... The Chinese Government established the Shanghai Stock Exchange (SHSE) and the Shenzhen Stock Exchange (SZSE) to attract capital injections into the publicly listed SOEs and privately owned enterprises in the development ...
365
Corporate Internet Reporting and Firm Performance: Evidence from Malaysia
... Web-based reporting overcomes the major weak- nesses of paper-based reporting, such as more readers, greater efficiency, and easier ...of internet reporting may be compromised ...
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Evaluating corporate reporting on the internet: the case of zakat institutions in Malaysia
... items were substituted with items about zakat collection and zakat distribution. In order to identify the items, we sought the opinion of experts in zakat reporting. For this purpose, personal communications were ...
12
Voluntary financial reporting on the internet
... into Internet financial reporting carried out in June 2005 that fo- cused on stock-market listed Croatian and Slovene joint-stock companies has two basic aspects, comparative and ...55 corporate ...
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