Work

Determinants of Internet Financial Reporting by New Zealand Companies

Year: 2003

Type: article

Abstract: The development of the Internet as a global medium for the dissemination of corporate financial information creates a new reporting environment. Extensive literature examines the determinants of voluntary financial reporting through traditional media such as print–based annual reports. 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. The results indicate that some determinants of traditional financial reporting—firm size, liquidity, industrial sector and spread of shareholding—are determinants of voluntary adoption of Internet financial reporting (IFR). However, other firm characteristics, such as leverage, profitability and internationalization do not explain the choice to use the Internet as a medium for corporate financial reporting.

Source: Journal of International Financial Management and Accounting

DOI: 10.1111/1467-646x.00089

Authors: Peter Oyelere, Fawzi Laswad, Richard Fisher

Institutions: Queen's University Belfast, Sultan Qaboos University, Massey University, Lincoln University, University of Canterbury

Language: English

Topic: Financial Reporting and XBRL

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2093411643

FWCI: 4.396

Cites: 50

Cited by: 420

Related to: 10