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Internet and the future of reporting in Europe

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  • Andrew Lymer

Abstract

Pressure is being applied on companies right across Europe to distribute more corporate information, in more usable ways, with fewer time delays. The delivery of corporate information via the Internet is being seen by many companies as a way of addressing at least some of these demands. This paper introduces the subject of electronic corporate reporting and provides a detailed literature review of both academic and professional material produced on this subject so far. It also outlines a wide range of issues that need to be considered by companies, accounting regulators and standard setters in determining how this form of reporting should develop in the future. This debate is specifically set in a European context but has global applications.

Suggested Citation

  • Andrew Lymer, 1999. "Internet and the future of reporting in Europe," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 289-301.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:2:p:289-301
    DOI: 10.1080/096381899336041
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    1. Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 383-395.
    2. Roger Debreceny & Glen Gray, 1999. "Financial reporting on the Internet and the external audit," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 335-350.
    3. Pontus Hedlin, 1999. "The Internet as a vehicle for investor relations: the Swedish case," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 373-381.
    4. Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 365-371.
    5. Dominic Deller & Michael Stubenrath & Christoph Weber, 1999. "A survey on the use of the Internet for investor relations in the USA, the UK and Germany," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 351-364.
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    Cited by:

    1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
    2. Turel, Asli, 2010. "The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market," MPRA Paper 29800, University Library of Munich, Germany.
    3. Raf Orens & Walter Aerts & Denis Cormier, 2010. "Web‐Based Non‐Financial Disclosure and Cost of Finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1057-1093, November.
    4. Rutherford, Brian A., 2013. "A genre-theoretic approach to financial reporting research," The British Accounting Review, Elsevier, vol. 45(4), pages 297-310.
    5. Denis Cormier & Michel Magnan, 2003. "Les Modes De Divulgation D'Informations Environnementales : Une Analyse Intersectorielles," Post-Print halshs-00582749, HAL.
    6. Bruno Oxibar, 2010. "Communication Financiere Sur Les Sites Internet Des Groupes Cotes Francais," Post-Print hal-00479489, HAL.
    7. Henri Olivier, 2000. "Challenges facing the accountancy profession," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 603-624.
    8. 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.
    9. Sumit K. Lodhia & Amir Allam & Andrew Lymer, 2004. "Corporate Reporting on the Internet in Australia: An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 14(34), pages 64-71, November.
    10. Paola Ramassa & Costanza Di Fabio, 2016. "Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 79-112.
    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. Pinto, Inês & Ng Picoto, Winnie, 2016. "Configurational analysis of firms' performance: Understanding the role of Internet financial reporting," Journal of Business Research, Elsevier, vol. 69(11), pages 5360-5365.
    13. Ylva Stiller & Claus‐Heinrich Daub, 2007. "Paving the way for sustainability communication: evidence from a Swiss study," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 474-486, November.
    14. Siti Rosmaini Binti Mohd Hanafi & Mohd Ariff Bin Kasim, 2014. "The Significance of 18 Weeks in Internet Business Reporting Research (IBR): A New Dimension in Data Collection Procedures," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 13(1), pages 59-74, June.
    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. Bruno Oxibar, 2002. "La Diffusion D'Informations Financieres , Sur Les Sites Internet Des Societes Cotees : Evaluation Des Positions De La Cob," Post-Print halshs-00584517, HAL.
    17. Unerman, Jeffrey & Bennett, Mark, 2004. "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 685-707, October.
    18. Bello Ayuba & Victor Chiedu Oba, 2016. "Firm Traits and Web Based Disclosures in Top Nigerian Firms," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 12(1), pages 25-38, February.
    19. Narendra Sharma, 2013. "Web-based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal," Accounting and Finance Research, Sciedu Press, vol. 2(3), pages 1-1, August.
    20. Siti Rosmaini Bt Mohd Hanafi & Mohd Ariff Bin Kasim & Muhd Kamil Bin Ibrahim & Dawson R. Hancock, 2009. "Business Reporting on the Internet: Development of a Disclosure Quality Index," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 8(1), pages 55-79, April.

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