Financial reporting on the Internet by leading Japanese companies

Claire L. Marston

218 citations0/0 files storedCorporate Communications An International Journal

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

Abstract

Financial reporting on the Internet is an activity that has increased in recent years. This paper reports the results of a survey of Internet reporting by the top 99 Japanese companies in 1998. It was found that the majority of these companies (78) had a Web site in English and that of these 68 reported some financial information with 57 providing detailed accounting information. Company size was significantly positively associated with the existence of a Web site but the extent of financial disclosure did not appear to be related to size. There was no significant association between profitability, industry grouping and overseas listing status and Internet disclosure. The survey was updated in 2001 by re‐evaluating those companies which had no Web site or only a Japanese Web site in 1998. It was found that the majority of these companies now have an English language Web site with full annual reports available.

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References

1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations 1999Corporate Reporting on the Internet 1979The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports 1999Financial reporting on the Internet by leading UK companies 1991AN ASSESSMENT OF VOLUNTARY DISCLOSURE IN THE ANNUAL REPORTS OF JAPANESE CORPORATIONS 1999Financial information on the Internet: a survey of the homepages of Austrian companies 1999A survey on the use of the Internet for investor relations in the USA, the UK and Germany

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2013Association between firm characteristics and corporate voluntary disclosure: Evidence from Turkish listed companies 2005Corporate self‐presentation on the WWW 2003Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries 2007An Examination of the Comprehensiveness of Corporate Internet Reporting Provided by London-Listed Companies

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