Naslov
Analysis of Recent Internet Financial Reporting Practice in Europe

Autori
Sever Mališ, Sanja ; Novak, Ana ; Barišić, Ivana

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

Izvornik
Proceedings of the 32nd International Business Information Management Association Conference / Soliman, Khalid S. - Sevilla : International Business Information Management Association (IBIMA), 2018, 1483-1491

ISBN
978-0-9998551-1-9

Skup
32nd International Business Information Management Association Conference (32nd IBIMA)

Mjesto i datum
Sevilla, Španjolska, 15.11.2018. - 16.11.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Financial Reporting, Financial Reporting Quality, Information Technology, Internet Financial Reporting

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA