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Internet Financial Reporting by banks and insurance companies in Albania


  • Diana Lamani

    () (Faculty of Economics, University of Tirana)

  • Linda Çepani

    () (Faculty of Economics, University of Tirana)


The extent and the sophistication of internet financial reporting (IFR) vary between companies, countries and at an international level. This paper examines the extent and the nature of IFR by banks and insurance companies in Albania. The findings of this descriptive analysis indicate that out of 26 examined companies (part of the banking and insurance sector), 24 of them do operate websites, whereas 20 of the latter provide financial information on their websites. This indicates that IFR is a significant common practice among these companies. This study purports to recommend that the respective oversight bodies of these two sectors must complete the special IFR regulatory framework

Suggested Citation

  • Diana Lamani & Linda Çepani, 2011. "Internet Financial Reporting by banks and insurance companies in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 14(42), pages 159-174, December.
  • Handle: RePEc:rej:journl:v:14:y:2011:i:42:p:159-174

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    1. repec:aic:jopafl:y:2013:v:4:p:148-158 is not listed on IDEAS

    More about this item


    internet financial reporting; banking sector; insurance sector; Albania.;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software


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