The determinants of Internet financial reporting

By R. Debreceny, G. L. Gray, A. Rahman. 2002

624 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/cf555768d4f7780580daf5b6e0cfd7931158a5e7

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Citations in the corpus

Determinants of Online Reporting of Accounting Information by Spanish Local Government Authorities (2010, background): “In this section we focus on the heterogeneity observed and try to identify factors that underlie the differences observed in the websites, that is: what factors influence whether or not a public entity voluntarily reports financial information on its website; and, among those who do, what leads some”
Is E-Government Promoting Convergence Towards More Accountable Local Governments? (2010, background): “Internet penetration is a contextual factor that creates demand for the information and services local government websites offer and, from a supplier's perspective, creates a conduit for the more efficient dissemination of information (Debreceny, Gray, and Rahman 2002 ).”
Determinants of corporate internet reporting: evidence from Egypt (2010, background): “A few studies on the determinants of the internet reporting were conducted in developing countries such as Thailand (Davey and Homkajohn, 2004), Malaysia (Hamid, 2005), some Arab countries (Ismail, 2002; Al-Htaybat and Napier, 2006) and China (Xiao et al., 2004; Zhang et al., 2007).”
Corporate reporting on the Internet by German companies (2004, background): “The study of Debreceny et al. (2002) provided no support for this hypothesis.”
Is integrated reporting the silver bullet of financial communication? A stakeholder perspective from South Africa (2014, background): “Debreceny et al. (2002) found that South African online financial reporting, on average, consisted of tatic websites with only summary financials.”
The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies (2008, background): “…the online disclosure (Ashbaugh et al. , 1999; Bollen et al. , 2006; Bonso´n and Escobar, 2002; Brennan and Hourigan, 2000; Craven and Marston, 1999; Debreceny et al. , 2002; Ettredge et al. , 2002; Garcı´a-Borbolla et al. , 2005; Ismail, 2002; Larra´n and Giner, 2002; Marston and Polei, 2004;…”
Explanatory Factors of Integrated Sustainability and Financial Reporting (2014, background): “, 2009a, 2009b; Prado Lorenzo and García Sánchez, 2010), but some do not confirm this assumption (Debreceny et al., 2002).”