engleski

Financial Reporting on Corporate Web Pages by Leading Croatian Companies.

The Internet-based financial reporting is an activity that has increased in recent years. The paper reports on the results of an Internet reporting survey by the top 100 (99 and 98) Croatian companies during 2003, 2005, and 2007. The majority of these companies had Websites, while some of them provided financial information. It was found that the company size was significantly positively associated with the existence of a Website, but the financial disclosure extent did not appear to be related to the company size. There was no significant association between profitability and industry grouping and the Internet disclosure.

financial reporting, Internet, Croatia, corporation, Web pages

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