Naslov
Comparative analysis of voluntary Internet Financial Reporting for selected CEE countries

Autori
Bartulović, Marijana ; Pervan, Ivica

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Recent Researches in Applied Economics & Management / - , 2013, 296-301

ISBN
978-960-474-323-0

Skup
5th International Conference on Applied Economics, Business and Development

Mjesto i datum
Kreta, Grčka, 27.08.2013. - 29.08.2013

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
voluntary reporting; Internet; comparative analysis; trends

Sažetak
Comparative research on the issue of voluntary Internet financial reporting was conducted on the sample of 91 companies whose securities are listed on one of the following capital markets: Zagreb Stock Exchange, Ljubljana Stock Exchange, Belgrade Stock Exchange, Sarajevo Stock Exchange and Banja Luka Stock Exchange. The purpose of this research was to determine the achieved level of voluntary Internet financial reporting on the observed capital markets. The highest level of Internet financial reporting measured through IFR score was reported in Slovenia and it amounted 23.25, than it is followed by Croatia with an average IFR grade of 21.27. Quite lower values of IFR score were noticed on the last three capital markets. For example, IFR score equals 9.75 on the Serbian capital market, on the Sarajevo Stock Exchange the average IFR score was 6.74 and the lowest level of transparency is noticed on Banja Luka Stock Exchange where the IFR score was only 3.61. The differences of the arithmetical means of the IFR scores for the observed countries were tested using Kruskal-Wallis test and conducted analysis indicates that among five countries there is a statistically significant difference in the level of Internet financial reporting measured through IFR score.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA