Developments in Internet financial reporting : review and analysis, across five developed countries

Amir Allam, A. Lymer
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引用次数: 166

Abstract

Internet based corporate reporting is wide spread amongst companies of all sizes in most countries around the world. The development of online reporting practice has been rapid, largely mirroring, and motivated by, the development of the world-wide-web since 1994, being the primary Internet medium for online reporting. A number of studies of these developments have occurred over this time seeking to plot how companies are exploiting the media of the Internet and how they are developing their reporting practices in response to this ubiquitous route to current and potential investors, and other stakeholders. In this paper, we develop this literature further by extending the benchmarks that have been created to monitor this activity since the mid 1990s. This study focuses on the very largest companies in five countries around the world. It examines online reporting practices of 250 companies at the end of 2001 and in early 2002 by creating a detailed attribute analysis of common factors across the companies examined. In addition to illustrating developments in online reporting practices since the previous extensive studies were conducted in 1999 and early 2000, the results provide new insight into recent changes in this domain. It particularly illustrates how newer, more interactive, aspects of Internet technologies are now being exploited to enable us to benchmark these activities to follow their use in the near future. The paper then addresses the relationship between the size of companies and its level of reporting practices, and the differences between reporting practices of large companies listed primarily in the different countries examined. These results illustrate that reporting practices differ significantly between companies in different domains.
互联网财务报告的发展:五个发达国家的回顾与分析
基于互联网的公司报告在世界上大多数国家的各种规模的公司中广泛传播。自1994年以来,万维网作为网络报道的主要网络媒介,其发展迅速,在很大程度上反映了万维网的发展,并受到其推动。在这段时间里,出现了许多关于这些发展的研究,试图描绘出公司如何利用互联网媒体,以及他们如何发展他们的报道实践,以应对这种无处不在的现有和潜在投资者以及其他利益相关者的渠道。在本文中,我们通过扩展自20世纪90年代中期以来为监测这一活动而创建的基准,进一步发展了这一文献。这项研究的重点是世界上五个国家最大的公司。它对250家公司在2001年底和2002年初的在线报告实践进行了调查,对被调查公司的共同因素进行了详细的属性分析。除了说明自1999年和2000年初进行的先前广泛研究以来在线报告实践的发展之外,研究结果还为该领域的最新变化提供了新的见解。它特别说明了Internet技术的更新、更具交互性的方面正在被利用,使我们能够对这些活动进行基准测试,以便在不久的将来跟踪它们的使用。然后,本文讨论了公司规模与其报告实践水平之间的关系,以及主要在不同国家上市的大公司报告实践之间的差异。这些结果表明,报告实践在不同领域的公司之间存在显著差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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