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The determinants of Internet financial reporting

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  • Debreceny, Roger
  • Gray, Glen L.
  • Rahman, Asheq
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    File URL: http://www.sciencedirect.com/science/article/B6VBG-47735KB-2/2/92aa435b6f9a526eb0a7cd0278a0a928
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

    Volume (Year): 21 (2002)
    Issue (Month): 4-5 ()
    Pages: 371-394

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    Handle: RePEc:eee:jappol:v:21:y:2002:i:4-5:p:371-394

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    Web page: http://www.elsevier.com/locate/jaccpubpol

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    Cited by:
    1. Bruno Oxibar, 2010. "Communication Financiere Sur Les Sites Internet Des Groupes Cotes Francais," Post-Print hal-00479489, HAL.
    2. Debreceny, Roger & Rahman, Asheq, 2005. "Firm-specific determinants of continuous corporate disclosures," The International Journal of Accounting, Elsevier, vol. 40(3), pages 249-278.
    3. Spanos, Loukas & Mylonakis, John, 2006. "Internet corporate reporting in Greece," MPRA Paper 42997, University Library of Munich, Germany.
    4. Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić, 2012. "Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market," Economic Annals, Faculty of Economics, University of Belgrade, vol. 57(193), pages 113-136, April- Ju.
    5. Rahman, Asheq Razaur & Tay, Teck Meng & Ong, Beng Teck & Cai, Shiyun, 2007. "Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants," The International Journal of Accounting, Elsevier, vol. 42(4), pages 416-442, December.
    6. Ivica Pervan, 2006. "Voluntary financial reporting on the internet – analysis of the practice of Croatian and Slovene listed joint stock companies," Financial Theory and Practice, Institute of Public Finance, vol. 30(1), pages 1-27.
    7. Ivica Pervan, 2009. "Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007," Interdisciplinary Management Research, Faculty of Economics in Osijek, Croatia, vol. 5, pages 617-625.
    8. García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.
    9. Hadrian Gery Djajadikerta & Terri Trireksani, 2012. "Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 13(1), pages 21-36.
    10. Dr. Mohd Noor Azli bin Ali Khan Author_Email: & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-462, Conference Master Resources.
    11. Dr. Mohd Noor Azli bin Ali Khan & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," Journal of Global Business and Economics, Global Research Agency, vol. 3(1), pages 157-173, July.
    12. Saloua Jouini, 2007. "Les facteurs déterminants et les caractéristiques de la stratégie des entreprises en matière de communication financière sur leur site Web," Post-Print halshs-00543232, HAL.
    13. Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez, 2010. "The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases," Journal of Business Ethics, Springer, vol. 97(3), pages 391-424, December.
    14. Dutta, Probal & Bose, Sudipta, 2007. "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper 7915, University Library of Munich, Germany.
    15. Sarra Elleuch Hamza & Mouna Ben Ahmed Hedrich, 2008. "Les déterminants de la divulgation des informations financières via Internet adoptée par les entreprises tunisiennes : une démarche qualitative et quantitative," Post-Print halshs-00524888, HAL.
    16. Dr. Mohd Noor Azli bin Ali Khan Author_Email: mnazli@yahoo.com & Prof. Dr. Noor Azizi bin Ismail, 2011. "Malaysian Academics’ Perceptions Of Internet Financial Reporting," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-024-163, Conference Master Resources.
    17. Turel, Asli, 2010. "The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market," MPRA Paper 29800, University Library of Munich, Germany.

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