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The determinants of Internet financial reporting · Study

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ArticleThe determinants of Internet financial reporting

Roger S. Debreceny2002

Article2002

The determinants of Internet financial reporting

Roger S. Debreceny · Glen L. Gray · Asheq Razaur Rahman

582 citations·0/0 files stored·Journal of Accounting and Public Policy

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1977Determinants of corporate borrowing 1933The Modern Corporation and Private Property 1997Disclosure level and the cost of equity capital.1983Discretionary disclosure 2000The effect of international institutional factors on properties of accounting earnings 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 1988Corporate Finance and Corporate Governance

Cited by

2012The Role of the Board in the Dissemination of Integrated Corporate Social Reporting 2010The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies 2009What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations 2007An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan

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Details

Year2002

Typearticle

Published2002-12-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations582

Files0 public / 0

ShelfFinancial Reporting and XBRL

Identifiers

doi10.1016/s0278-4254(02)00067-4

openalex_workW2020853056

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2016The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information

2012Explanatory Factors of Integrated Sustainability and Financial Reporting

2004Corporate reporting on the Internet by German companies