Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007
During the last decade a large number of scientific papers analyzed Internet reporting of listed companies, but research is still very limited in the emerging markets like Croatia. Therefore, this paper is aimed to analyze voluntary Internet reporting of Croatian listed companies in the period 2005-2007. The research shows that Croatian companies on average are not very transparent as measured by IFR Score. Although capital market in Croatia has been growing very strongly for the last few years there has been only limited improvement in voluntary Internet reporting. The average IFR Score measured on the sample of 55 companies has slightly risen during the period of analysis.
Volume (Year): 5 (2009)
Issue (Month): ()
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- Debreceny, Roger & Gray, Glen L. & Rahman, Asheq, 2002. "The determinants of Internet financial reporting," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 371-394.
- J. Geerings & L. H. H. Bollen & H. F. D. Hassink, 2003. "Investor relations on the Internet: a survey of the Euronext zone," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 567-579.
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