Theoretical Overview on Internet Financial Reporting Determinants

This alert has been successfully added and will be sent to: You will be notified whenever a record that you have chosen has been cited.

To manage your alert preferences, click on the button below. Manage my Alerts

New Citation Alert!

Abstract

This study aimed to identify a theoretical overview about the different determinants of internet financial reporting, by presenting the computer and its importance in business life, the internet financial reporting determinants, the study concluded that the determinants of IFR are; the Leverage, Profitability, the company's Size, Ownership Companiy, the age, Auditors, and Internationality.

References

Ping Xie, Chuanwei Zou, Haier Liu. 2016. The fundamentals of internet finance and its policy implications in China, China Economic Journal, Volume 9, Issue 3: Internet Finance in China, 240--252, DOI=https://www.tandfonline.com/doi/abs/10.1080/17538963.2016.1210366?journalCode=rcej20

Mohd Noor Azli, Ali Khan, Noor Azizi Ismail, Norhayati Zakuan. 2013. Benefits of internet financial reporting in a developing countries: Evidence from Malaysia, African Journal of Business Management Vol. 7(9), 719--726, (7 March 2013), p 1.

Bhardwaj, Study Material for MBA (I Sem) CP-106, Naraina, India, p9. DOI=http://www.ddegjust.ac.in/studymaterial/mba/cp-106.pdf

Importance of Computers in the Business World, DOI= http://www2.ef.jcu.cz/~sulista/pages/kdfp/ENIT2-1.pdf

Gregory R. Ruth, Usage Accounting for the Internet, DOI= https://web.archive.org/web/20160103124925/https://www.isoc.org/inet97/proceedings/F1/F1_1.HTM

What is Financial Reporting?, DOI= https://www.myaccountingcourse.com/accounting-dictionary/financial-reporting

Sasongko Budisusetyo, Luciana Spica Almilia, Internet financial reporting on the web in Indonesian, Int. J. Business Information Systems, Vol. 8, No. 4, 2011, p381.

Ayodeji Akinlolu Agboola, Mary Kehinde Salawu. 2012. The Determinants of Internet Financial Reporting: Empirical Evidence from Nigeria, Research Journal of Finance and Accounting, Vol 3, No.11, 96--97.

Gregory R. Ruth, Usage Accounting for the Internet, Op cit.

Index Terms

Theoretical Overview on Internet Financial Reporting Determinants

Recommendations

Financial Reporting and Entrepreneurial Finance: Evidence from Equity Crowdfunding

I study the role of accounting and financial reporting in entrepreneurial finance by examining whether financial statement disclosure increases capital raised through equity crowdfunding. On average, I find a positive association between financial .

The determinants of internet financial reporting in Jordan: financial versus corporate governance

The internet has become widely used as a channel to disseminate financial information by Jordanian listed companies in response to the cross-listing agreement among the Amman Stock Exchange ASE, Abu Dhabi Securities Exchange ADX and Dubai Financial .

Determinants of Audit Fees in Malaysia's Top 100 Listed Companies: An Empirical Study

This paper examines the determinants of audit fees in a sample of top 100 companies listed in Bursa Stock Exchange in Malaysia; market capitalization of these companies is about 85% of the total market capitalization at the end of 2012. The authors .

Comments

Information & Contributors

Information

Published In

cover image ACM Other conferences

ICCMB '20: Proceedings of the 2020 the 3rd International Conference on Computers in Management and Business

January 2020 ISBN: 9781450376778 DOI: 10.1145/3383845 Copyright © 2020 ACM.

Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]

In-Cooperation

Publisher

Association for Computing Machinery

New York, NY, United States