On Discussion of the Determinants of Internet Financial Reporting
Shen Ying-ling · Caijing luncong · 2004
This paper applies information asymmetry theory to analyzing the incentives for corporations to publish the financial reports on the Internet.Its emphasis is on analysis of the determinants of Internet Financial Reporting (IFR) . The studies revealed that the firm size,industry, capital structure and disclosure rating were significant firm determinants.The national disclosure environment was found to be an important environmental driver for IFR.