گزارشگری مالی اینترنتی، زیرساخت ها و حاکمیت شرکتی: تجزیه و تحلیل بین المللی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|51929||2012||15 صفحه PDF||سفارش دهید||12221 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Review of Development Finance, Volume 2, Issue 2, April–June 2012, Pages 69–83
Using a panel of 44 developed and developing countries, this paper analyzes the macro-environmental determinants of Internet financial reporting (IFR) within the context of corporate governance models, and thus, addresses the question of which governance model's disclosure demands are more associated with IFR. Both physical and institutional infrastructures are shown to be important determinants of a country's adoption of IFR. Along with the corporate governance structure, these infrastructures combine with IFR to enhance transparency and market efficiency, both major goals of financial reporting and disclosure. These findings point to requisite environmental infrastructures governments must provide or foster for firms within their confines to effectively adopt IFR and thus, reap the attendant benefits of disclosure. They also contribute to the debate on harmonization of international financial reporting by showing that requisite environmental infrastructures are a precondition for the success of any reporting system.