A Study of the Integrity of Internet Financial Reporting : Empirical Evidence of Emerging Economy

Abstract

Dramatic development in presenting internet information is attributed to this fact that companies can put more information at their websites by spending least expenses, and internet enables them to access to different users and scattered information. Although companies may have websites, the kind of information presented on the internet is different. In this study, descriptive research investigates the quality and manner of internet financial reporting. The main purpose of this study is to conduct an investigation of the integrity of internet financial reporting of the corporations listed in Tehran Stock Exchange. To do this, a check list of 34 attributes was prepared; after referring to companies' websites, this check list was completed. Findings indicate that the companies investigated in this research are weak in presenting financial statements at the website of their corporations, compared to the similar researches in other countries. Also, the archive of financial statements of the companies exists in Tehran stock exchange is incomplete on the companies' websites, and in many cases companies are lacking in that.

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