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Economic Consequences Of Internet Financial Reporting

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  • Alfred Wagenhofer
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    Abstract

    The paper considers two major economic effects created by the Internet for financial accounting and disclosure. First, the Internet changes the costs of information processes and with it the demand and supply of financial information in capital markets. Second, Internet financial reporting creates a demand for standardization, which has been taken up with the development of XBRL. It is argued that while XBRL is designed to standardize only the format of information, it will also standardize contents. Finally, the paper discusses the issue of assuring high quality Internet financial reporting.

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    Bibliographic Info

    Article provided by LMU Munich School of Management in its journal Schmalenbach Business Review.

    Volume (Year): 55 (2003)
    Issue (Month): 4 (October)
    Pages: 262-279

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    Handle: RePEc:sbr:abstra:v:55:y:2003:i:4:262-279

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    Related research

    Keywords: Financial Reporting; Disclosure; Internet; Standardization; XBRL; Auditing.;

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    Cited by:
    1. André Gräning & Carsten Felden & Maciej Piechocki, 2011. "Status Quo and Potential of XBRL for Business and Information Systems Engineering," Business & Information Systems Engineering, Springer, vol. 3(4), pages 231-239, August.

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