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paper aims at evaluating quality of Internet financial disclosures, comprising: completeness, accuracy, relevance and … financial ratios using Internet investor relations sections. The research findings indicated that few companies only could be …, profitability or an industrial affiliation and the quality of Internet financial disclosures. Respecting results of the correlation …
Persistent link: https://www.econbiz.de/10010395937
in Ex Besuki Residency by Internet Financial Reporting and evaluate the implementation of the Law on Public Information … Government website content appearance related to Internet Financial Reporting. This research uses primary and secondary data …. Primary data is in form of observation result in local government website appearance. Secondary data is in form of Internet …
Persistent link: https://www.econbiz.de/10012952428
In this paper, we present a review of tax research. We survey four main areas of the literature: 1) the informational role of income tax expense reported for financial accounting, 2) corporate tax avoidance, 3) corporate decision-making including investment, capital structure, and organizational...
Persistent link: https://www.econbiz.de/10003887692
We examine whether future shareholder activism is associated with current financial reporting quality. Activism refers to actions taken by shareholders to change firm policies and practices. If issues are present in an investee's financial reports, we expect shareholders to act to improve...
Persistent link: https://www.econbiz.de/10012849719
This study focuses on examining the impact of Internet Financial Reporting (IFR) on stock prices in Indonesia Stock … than non IFR companies as predicted by signaling hypothesis. Previous study said that the use of internet as reporting tool …
Persistent link: https://www.econbiz.de/10013070154
financial information over the internet. However, Frequency of meeting of the board and Big4 resulted in a positive relationship … with internet financial reporting. The study ends with a main conclusion and recommendation that contain certain steps and … advices of disclosing financial information in an appropriate way through the internet in order to improve the relationship …
Persistent link: https://www.econbiz.de/10012968144
Due to globalization and advanced technology, corporate Governance and internet financial reporting (IFR) are becoming …, this study investigates the relationship between corporate governance and internet financial reporting. Extensive … corporate governance and internet financial reporting for the companies that are listed in Bahrain bourse. The findings indicate …
Persistent link: https://www.econbiz.de/10012983124
We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference-in-differences estimation approach and compare EU firms that are cross-listed in the US-and therefore subject to SOX-with comparable EU firms that are not cross-listed. We derive...
Persistent link: https://www.econbiz.de/10011382666