Analysis of Recent Internet Financial Reporting Practice in Europe (CROSBI ID 672226)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Sever Mališ, Sanja ; Novak, Ana ; Barišić, Ivana
engleski
Analysis of Recent Internet Financial Reporting Practice in Europe
The purpose of this paper is to determine the qualitative characteristics that affect the usefulness of financial information, as well as to analyse the role and importance of the latest information technology in ensuring the quality of financial reporting. Namely, the usefulness of financial information is related to the ways and techniques of its presentation. In this regard information technology has a particularly important role, which indicates the need for further research of the role and impact of information technology on the final stage of the accounting process, i.e. on the qualitative characteristics of accounting information. This paper analyses Internet financial reporting practice as a specific reporting environment as well as the characteristics of companies that disclose financial information on Internet. Analysis of recent research findings on Internet financial reporting in Europe provide an insight into existing trends and practices regarding content and format of disclosing financial information, as well as the level of Internet financial reporting in countries across Europe in recent period.
Financial Reporting, Financial Reporting Quality, Information Technology, Internet Financial Reporting
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Podaci o prilogu
1483-1491.
2018.
objavljeno
Podaci o matičnoj publikaciji
Proceedings of the 32nd International Business Information Management Association Conference
Soliman, Khalid S.
Sevilla: International Business Information Management Association (IBIMA)
978-0-9998551-1-9
Podaci o skupu
32nd International Business Information Management Association Conference (32nd IBIMA)
predavanje
15.11.2018-16.11.2018
Sevilla, Španjolska