Our second and main purpose is to examine economic incentives that potentially. Determinants of revenue reporting practices for internet firms page 2 to consumer b2c firms, it is not as pervasive as one might infer from the attention these practices have received from the sec, the. Determinants of revenue recognition policies for internet firms. While the use of the internet for commerce has been well. The most common mode of information disclosure examined in accounting research is the printed annual report lang and lundholm, 1993. The model was empirically tested by phone interviews with taiwanese consumers. Also, during the last decade there has been a profound revolution in information technology as a result of the internet, and obviously accounting has been directly affected by this change. Pdf determinants of internet financial reporting by new. Determinants of financial sustainability for nongovernmental organizations in nakuru county, kenya silvanus muthoka mutinda1, solomon ngahu2 1,2jkuat, department of business administration. Gao, 2009, this paper provides empirical evidence on csrd from the annual reports of chinese listed companies. Determinants of financial stress in emerging market economies cynyoung park and rogelio v. Community health assessments and community health improvement plans for accreditation preparation demonstration project resources for social determinants of health indicators 5 here are more sources of data that can further inform your thinking about social determinants of health. Perceived usefulness, ease of use, organizational and bank.
Determinants of financial sustainability for nongovernmental organizations in nakuru county, kenya silvanus muthoka mutinda1, solomon ngahu2 1,2jkuat, department of business administration abstract. Oyelere p laswad f and fisher r 2003 determinants of internet financial from fm 1 at university of technology malaysia, johor bahru, skudai. In the next section, we provide an overview of the literature on trade, mi. An application of data envelopment analysis david a. Those that are marked with a also have local data available. Determinants of internet financial reporting by new. A number of studies examine the determinants of discretionary financial reporting on the internet by business enterprises e. This research aims at examining the determinants of internet financial reporting by egyptian companies through measuring the extent of internet financial reporting ifr practices in egypt and the. Determinants of voluntary internet financial reporting by. This paper extends this literature by examining the voluntary adoption of the internet as a medium for transmitting financial reports and determinants of such voluntary practice by new zealand companies. Determinants and economic consequences abstract i investigate the determinants and economic consequences associated with firms financial reporting choices. Financial and on financial determinants of corporate social responsibility issue, october, 1 its contribution to financial performance orlitzky et al, 2003.
Most of the previous studies on the internet digital divide or crosscountry analyses of internet penetration have been carried out over the oecd countries or at worldwide level, but authors have no. While the use of the internet for commerce has been well developed. Pdf the determinants of internet financial reporting in jordan. Internet information dissemination cost is cheaper than the cost associated with printed based annual report. The determinants and the characteristics of financial reporting. Pdf the determinants of internet financial reporting. The determinants of internet financial reporting article in journal of accounting and public policy 2145. Introduction webbased financial services, such as online banking, allow banks to reduce their costs by replacing the traditional services of bank employees and eliminating the need for investments in physical bank branches 1. Determinants of commercial bank performance in transition.
Financial reporting ifr have been conducted, mostly in the developed countries including usa, the. Pdf using mixed theoretical perspectives on corporate reporting. Hence, the need for an accurate financial report cannot be over emphasized, therefore, this study seeks to identify the determinants of computerized accounting systems on accurate financial reporting in listed banks on the ghana stock exchange. The firms size was positively and significantly correlated to. Adekunle 1, asaolu, taiwo2 1lecturer, department of accounting, banking and. This study is an extension fromprior studies to further examine the effect of cg mechanism on vifr among malaysian listed companies. Determinants of internet financial reporting by egyptian. An empirical investigation of the financial reporting practices and banks stability in nigeria adeyemi a. Community health assessments and community health improvement. In that case, remittances have a positive impact on economic development. External and internal determinants of development observed variation in per capita income across countries unless the sample is restricted to the top half of all countries receiving remittances.
Recognizing the endogeneity associated with these choices, i find evidence of a positive association between investors demands for firmspecific. Only debt seems to be a relevant factor in the degree of information transparency achieved via the internet for accountability documents. Financial determinants is one of the main factors that influence the production of films. The effect of corporate governance mechanism on the voluntary. Based on the findings, implications for financial inclusion initiatives and relevant future research have been identified. We study internet financial reporting ifr, in particular the presentation and content of ifr, of 660 large. It is argued that while xbrl is designed to standardize only the format of information, it will also standardize contents. Determinants of internet financial reporting by new zealand companies. Second, internet financial reporting creates a demand for standardization, which has been taken up with the development of xbrl. This study is an extension fromprior studies to further examine the.
The determinants of internet financial reporting request pdf. Extensive literature examines the determinants of voluntary financial reporting through traditional media such as printbased annual reports. A conceptual framework for investigating the impact of the. Oyelere p laswad f and fisher r 2003 determinants of internet. Lunchworkshop the determinants and the characteristics of financial reporting prof. The internet and finance are accelerating into integration in the 21st century. An analysis of the determinants of disclosure in the portuguese stock exchange patricia teixeira lopes university of porto faculty of economics lucia lima rodrigues university of minho school of management and economics draft please do not quote without the authors permission contact author.
Based on the findings, implications for financial inclusion initiatives and. Financial and non financial determinants of corporate social. This paper extends this literature by examining the voluntary. It is argued that while xbrl is designed to standardize only. The effect of corporate governance mechanism on the. Pdf the determinants of internet financial reporting in. The determinants of internet financial reporting sciencedirect. These studies primarily focus on managerial incentives in the private sector. This study employs stewardship theoretical perspective. Despite these benefits internet reporting varies across companies and across countries. Debreceny r gray g and rahman a 2002 the determinants of.
Jun 06, 2014 financial determinants is one of the main factors that influence the production of films. A bank can then pass on their savings to customers through lower interest. In this research they introduced perceived credibility as a new factor to tam, in addition to selfefficacy, perceived usefulness and perceived ease. Financial determinants previous studies of the financial determinants of firms engaged in takeovers focus on the companies financial characteristics. Highquality financial reporting helps users of financial information trust the business, and thus creates value for the business. Introduction webbased financial services, such as online banking, allow banks to reduce their costs by replacing the traditional services of bank employees and. However, other modes of disclosing corporate performance information such as press releases, analyst briefings, and conference calls, and now ifr, are increasingly important e. Request pdf the determinants of internet financial reporting in slovenia purpose the purpose of this paper is to establish the level of internet financial reporting ifr of slovenian. Finally, the paper discusses the issue of assuring high quality internet financial reporting.
Pdf on dec 1, 20, hela miniaoui and others published determinants of internet financial reporting practices. Large pdf files are broken down into usable sections and clearly. Determining factors of internet financial reporting in indonesia luciana spica almilia, stie perbanas surabaya indonesia abstract internet financial reporting ifr is voluntary in. The financial sustainability of an organization is a measure of the organizations ability to meet its financial obligations. The more money that is available the more flexibility filmmakers have on a project. In the previous discussions on corporate financial reporting on internet as a whole and practices adopted by the indian and u. Determinants of financial sustainability for nongovernmental. Both financial literacy and general education levels are found to be positively and significantly related. Palepu 1986 compares 163 nonfinancial firms that were acquired during the 19711979 period with 256 firms that were not acquired. Adekunle 1, asaolu, taiwo2 1lecturer, department of accounting, banking and finance, olabisi onabanjo university, agoiwoye, nigeria 2professor, department of management and accounting obafemi awolowo university, ileife, nigeria.
The determinants of internet financial reporting in jordan. Barnett, 2007 or to market value mackey et al, 2007. This research aims at examining the determinants of internet financial reporting by egyptian companies through measuring the extent of internet financial reporting ifr practices in egypt and the association between ifr and the egyptian listed companies characteristics. The study revealed two major factors as influencing ifr in nigeria. Evidence from the uae find, read and cite all the research you need on researchgate. John christensen, university of southern denmark time. Determinants of internet banking acceptance in india 486 growing in the last few years in india, but it was reported that only 7% of the bank customers are using internet banking for performing their banking. The determinants of internet financial reporting, journal of accounting and public policy, pp. The determinants of government financial reports online maria del carmen caba perez manuel pedro. Determinants and impacts of financial literacy in cambodia. Economic consequences of internet financial reporting. There are various factors on which the market demand and individual demand for a product depends. Grigorian vlad manole at the time this research was initiated, david a.
Munther and salah 2006 argue that printing and mailing is costlier than e report, therefore, firms adopting internet financial reporting can save this cost. We contribute by examining in detail the association between value relevance and countryspecific factors related to. An empirical study of the impact of internet financial. Hence, the need for an accurate financial report cannot be over emphasized, therefore, this study seeks to identify the determinants of computerized accounting systems on accurate financial reporting in listed. Determining factors of internet financial reporting in indonesia luciana spica almilia, stie perbanas surabaya indonesia abstract internet financial reporting ifr is voluntary in nature. The determinants of computerized accounting system on. Some companies disclose only partial financial statement s. Cao shuyan, chang liang, yu yuanyuan, yang xuan school of information technology and management, university of international business and.
The impact of corporate governance cg on the ifr is a fertile. In other words, there are various factors that influence. More recently, some studies have provided evidence on the factors. Determinants of internet financial reporting by new zealand. Yet the determinants of the demand for financial services are much less well understood, particularly in. Change, corporate reporting, financial reporting, future trends, internet. Determinants of revenue reporting practices for internet firms page 2 to consumer b2c firms, it is not as pervasive as one might infer from the attention these practices have received from the sec, the fasb, and the financial press. Internet financial reporting, voluntary disclosure, electronic financial. Both financial literacy and general education levels are found to be positively and significantly related to savings behavior and financial inclusion, and these. Countryspecific factors related to financial reporting and. The research sample consists of 3 egyptian companies listed on. In this research they introduced perceived credibility as a new factor to tam, in addition to selfefficacy, perceived usefulness and perceived ease of use. This low use of the formal financial system flags up the importance of analysing in more detail the.