Using the internet for financial disclosures: the Australian experience

Chan, Wai Kin; Wickramasinghe, Nilmini

doi:10.1504/ijef.2006.008841

Cited by 51 publications

(37 citation statements)

References 23 publications

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“…All other variables show insignificant effect on Internet financial reporting in the three countries. The results are consistent with the findings of previous studies (Ashbaugh et al, 1999;Craven and Marston, 1999;Pirchegger and Wagenhofer, 1999;Debreceny et al, 2002;Ettredge et al, 2002;Oyelere et al, 2003;Fisher et al, 2004;Chan and Wickramasinghe, 2006;Trabelsi, 2007;Ezat and El-Masry, 2008;del Carmen Briano Turrent and Ariza, 2012).…”

Section: Hypotheses Testingsupporting

confidence: 93%

“…Vol. 14 A classification of "websiters" and "non-websiters" by country is provided in Table 8 Generally, the proportion of website ownership appears good when compared with developed western countries such as the US, the UK, Australia and New Zealand (Lymeret al, 1999;Oyelere et al, 2003;Chan and Wickramasinghe, 2006 Table 10 provides description of Internet disclosure attributes. Overall, most companies provide information on company (99%), Email link (98%), product and services (97%).…”

Section: Methodsmentioning

confidence: 99%

“…Given the voluntary nature of IFR, these studies sought to establish the reason why companies engage in IFR and the extent of such engagement. The majority of these studies have found corporate size to be a major factor, with IFR likely to provide greater economies of scale cost savings for larger firms (Ashbaugh et al, 1999;Craven and Marston, 1999;Pirchegger and Wagenhofer, 1999;Debreceny et al, 2002;Ettredge et al, 2002;Oyelere et al, 2003;Fisher et al, 2004;Chan and Wickramasinghe, 2006;Trabelsi, 2007). Evidence on other variables examined is largely inconclusive.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

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Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Mohamed

Basuony²

2014

IJDAR

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Abstract. The purpose of this paper is to examine the determinants and characteristics of voluntary Internet disclosures by listed companies in three Gulf Cooperation Council countries. This paper uses archival data from 192 listed companies in Qatar Stock Exchange, Muscat Securities Market, and Bahrain Bourse. Binary Logistic Regression analysis is used to examine the determinants of Internet financial reporting. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results reveal that firm size is the major influencing factor that impacts Internet financial reporting in the GCC. A number of disclosure characteristics differ significantly between the three countries. The paper provides insights into corporate Internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world. The results are consistent with previous literature that corporate size is a major determinant of Internet financial reporting.

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Section: Hypotheses Testingsupporting

confidence: 93%

Section: Methodsmentioning

confidence: 99%

Section: Hypotheses Developmentmentioning

confidence: 99%

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Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Mohamed

Basuony²

2014

IJDAR

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“…Internet communication is multidirectional in nature and very fast in transmission (Sanchez et al, 2011). The development of the Internet as a distribution channel of financial information creates a new communication medium and reporting environment in the corporate world (Ashbaugh et al, 1999;Chan & Wickramasinghe, 2006). The practice of disseminating business information in a digital format is spreading around the world (Bonson et al, 2006), and becoming a very important part of business information services (Liu, 2000).…”

Section: Journal Of Organizational Management Studiesmentioning

confidence: 99%

Users’ Perceptions of Various Aspects of Malaysian Internet Financial Reporting

Khan¹,

Ismail²

2012

JOMS

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The present study seeks to empirically investigate the perceptions of users of corporate annual report on the various aspects of internet financial reporting (IFR). Further, this paper examines the factors that influence companies in Malaysia to engage in IFR. Finally, perceptions of advantages and problems in using this new technology for financial reporting were also examined. The perceptions of users of corporate annual report were solicited using a survey mailed questionnaire of four different user-groups. The findings of this study suggested three main benefits to companies that engage in IFR: attracting foreign investors, promoting company wider to the public, and providing wider coverage. The findings also revealed that three main benefits to the users who collect financial information of companies via their website are: increasing timeliness and efficiency in obtaining financial information, making investment decision process easier and faster, and providing information for company inexpensively. The outcome of the analysis revealed that three factors that are perceived as important by responding firms to engage in IFR: enhancing corporate image, company teller with the technology development, and competitors in the industry. The findings also suggested three factors that inhibit firms from engaging in IFR: The required expertise from the company, the need to keep information updated to be of use, and the concern over security of information. Another important result revealed the increased information and analysis as the most important advantages from financial reporting on the Internet. Moreover, security problems are the disadvantages of placing financial information on the Internet. The evidence on Malaysia is relevant to other emerging capital markets. Finally, the implication of research findings and future research will also be discussed.

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“…htm). In line with the evolution of internet technology, firms definitely have been following suit by continuously enhancing their corporate disclosures (Oyelere, Laswad & Fisher 2003;Mohamed Hisham & Hafiz-Majdi 2005;Chan & Wickramasinghe 2006;Momany & Al-Shorman 2006) as internet technology has the power to revolutionize external reporting (Jones & Xiao 2004). The information disclosed on the internet normally include standard annual reports together with different formats of added financial and nonfinancial information (Jones & Xiao 2004;Bonsón & Escobar 2006).…”

Section: Introductionmentioning

confidence: 99%