메뉴 건너뛰기




Volumn 4, Issue 3, 2006, Pages 100-133

Impact of firm specific characteristics on the web based business reporting: Evidence from the companies listed in turkey1

Author keywords

Business reporting; Disclosure index; Firm characteristics; Internet reporting; Listed turkish companies.; Web based disclosure

Indexed keywords


EID: 84857290537     PISSN: 17277051     EISSN: 18105467     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (18)

References (110)
  • 1
    • 15844406324 scopus 로고
    • Preparers' attitutes to financial reporting in less developed countries with moderately sophisticated capital markets: The case of jordan
    • Abu Nasar, M. and Rutherford, B.A. (1994) 'Preparers' attitutes to financial reporting in less developed countries with moderately sophisticated capital markets: The case of Jordan', International Journal of Accounting, 30: 129-138.
    • (1994) International Journal of Accounting , vol.30 , pp. 129-138
    • Abu Nasar, M.1    Rutherford, B.A.2
  • 2
    • 84985256895 scopus 로고
    • Environmental factors influencing accounting disclosure requirements of global stock exchanges
    • Adhikari, A. and Tonkar, R. (1992) 'Environmental factors influencing accounting disclosure requirements of global stock exchanges', Journal of International Financial Management &Accounting, 4(2): 75-105.
    • (1992) Journal of International Financial Management &Accounting , vol.4 , Issue.2 , pp. 75-105
    • Adhikari, A.1    Tonkar, R.2
  • 3
    • 0033095793 scopus 로고    scopus 로고
    • Association between corporate characteristics and disclosure levels in annual reports: A meta-Analysis
    • Ahmed, K. and Courtis, J.K. (1999) 'Association between corporate characteristics and disclosure levels in annual reports: A meta-Analysis', British Accounting Review, 132(1): 35-61.
    • (1999) British Accounting Review , vol.132 , Issue.1 , pp. 35-61
    • Ahmed, K.1    Courtis, J.K.2
  • 4
    • 0002099357 scopus 로고
    • The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh
    • Ahmed, K. and Nicholls, D. (1994) 'The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh', International Journal of Accounting, 29: 62-77.
    • (1994) International Journal of Accounting , vol.29 , pp. 62-77
    • Ahmed, K.1    Nicholls, D.2
  • 5
    • 0001985303 scopus 로고    scopus 로고
    • Determinants of voluntary disclosure of segment information: A re-examination of the rose of diversification strategy
    • Aitken, M., Hooper, C. and Pickering, J. (1997) 'Determinants of voluntary disclosure of segment information: A re-examination of the rose of diversification strategy', Accounting and Finance, 37 (1): 89-109.
    • (1997) Accounting and Finance , vol.37 , Issue.1 , pp. 89-109
    • Aitken, M.1    Hooper, C.2    Pickering, J.3
  • 6
    • 0010201673 scopus 로고    scopus 로고
    • Non-US firms' accounting standard choices
    • Ashbaugh, H. (2001) 'Non-US firms' accounting standard choices', Journal of Accounting and Public Policy, 20(2): 129-154.
    • (2001) Journal of Accounting and Public Policy , vol.20 , Issue.2 , pp. 129-154
    • Ashbaugh, H.1
  • 8
    • 0011667882 scopus 로고
    • Informational needs of individual investors
    • November
    • Baker, H.K. and Haslem J.A. (1973) 'Informational needs of individual investors', The Journal of Accountancy, November: 64-69.
    • (1973) The Journal of Accountancy , pp. 64-69
    • Baker, H.K.1    Haslem, J.A.2
  • 9
    • 0037670590 scopus 로고    scopus 로고
    • Issues concerning web-based business reporting: An analysis of the views of interested parties
    • Beattie, V. and Pratt K. (2003) 'Issues concerning web-based business reporting: an analysis of the views of interested parties', The British Accounting Review, 35: 155-187.
    • (2003) The British Accounting Review , vol.35 , pp. 155-187
    • Beattie, V.1    Pratt, K.2
  • 11
    • 0011338946 scopus 로고
    • Differences in disclosure needs of major users of financial statements
    • Summer
    • Benjamin, J.J. and Stanga K.G. (1977) 'Differences in disclosure needs of major users of financial statements', Accounting and Business Research, Summer: 187-192.
    • (1977) Accounting and Business Research , pp. 187-192
    • Benjamin, J.J.1    Stanga, K.G.2
  • 12
    • 0002503595 scopus 로고
    • Foreign stock listings: Benefits, costs, and the accounting policy dilemma
    • Biddle, G.C. and Saudagaran, S.M. (1991) 'Foreign stock listings: benefits, costs, and the accounting policy dilemma', Accounting Horizons, 5(3): 69-80.
    • (1991) Accounting Horizons , vol.5 , Issue.3 , pp. 69-80
    • Biddle, G.C.1    Saudagaran, S.M.2
  • 13
    • 0012391324 scopus 로고    scopus 로고
    • Evidence that greater disclosures lowers the cost of equity capital
    • Botosan C. (2000) 'Evidence that greater disclosures lowers the cost of equity capital', Bank of America Journal of Applied Corporate Finance, 12 (4): 60-69.
    • (2000) Bank of America Journal of Applied Corporate Finance , vol.12 , Issue.4 , pp. 60-69
    • Botosan, C.1
  • 14
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • Botosan, C. (1997) 'Disclosure level and the cost of equity capital', The Accounting Review, 72(3): 323-339.
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 323-339
    • Botosan, C.1
  • 15
    • 0038029043 scopus 로고    scopus 로고
    • Corporate reporting on the Internet by Irish companies
    • Brennan, N. and Hourigan, D. (2000) 'Corporate reporting on the Internet by Irish companies', The Irish Accounting Review, 7 (1): 37-68.
    • (2000) The Irish Accounting Review , vol.7 , Issue.1 , pp. 37-68
    • Brennan, N.1    Hourigan, D.2
  • 18
    • 0036083832 scopus 로고    scopus 로고
    • Ownership structure and corporate voluntary disclosure in hong-kong and singapore
    • Chau G.K. and Gray S.J. (2002) 'Ownership structure and corporate voluntary disclosure in Hong-Kong and Singapore', The International Journal of Accounting, 37: 247-165.
    • (2002) The International Journal of Accounting , vol.37 , pp. 247-165
    • Chau, G.K.1    Gray, S.J.2
  • 19
    • 0036272219 scopus 로고    scopus 로고
    • Voluntary disclosure of balance sheet information in quarterly earnings announcements
    • Chen S., DeFond M.L. and Park C. (2001) 'Voluntary disclosure of balance sheet information in quarterly earnings announcements', Journal of Accounting and Economics, 33: 229-251.
    • (2001) Journal of Accounting and Economics , vol.33 , pp. 229-251
    • Chen, S.1    Defond, M.L.2    Park, C.3
  • 20
    • 84891822659 scopus 로고
    • June Behavioral effects of international accounting diversity
    • Choi F.D.S. and Levich R.M. (1991 June) 'Behavioral effects of international accounting diversity', Accounting Horizons: 1-13.
    • (1991) Accounting Horizons , pp. 1-13
    • Choi, F.D.S.1    Levich, R.M.2
  • 21
    • 0000253358 scopus 로고
    • Voluntary financial disclosure by mexican corporations
    • Chow, C.W. and Wong-Boren, A. (1987) 'Voluntary financial disclosure by Mexican corporations', Accounting Review, 62(3): 533-541.
    • (1987) Accounting Review , vol.62 , Issue.3 , pp. 533-541
    • Chow, C.W.1    Wong-Boren, A.2
  • 22
    • 84984204202 scopus 로고
    • The Voluntary inclusion of forecasts in the MD&A section of annual reports
    • Fall
    • Clarkson, P.M., Kao J.L. and Richardson, G.D. (1994) 'The Voluntary inclusion of forecasts in the MD&A section of annual reports', Contemporary Accounting Research, 11 (Fall): 423-50.
    • (1994) Contemporary Accounting Research , vol.11 , pp. 423-450
    • Clarkson, P.M.1    Kao, J.L.2    Richardson, G.D.3
  • 23
    • 84949164402 scopus 로고
    • Disclosure in the corporate annual reports of Swedish companies
    • Cooke, T.E. (1989) 'Disclosure in the corporate annual reports of Swedish companies', Accounting and Business Research, 19(74): 113-124.
    • (1989) Accounting and Business Research , vol.19 , Issue.74 , pp. 113-124
    • Cooke, T.E.1
  • 24
    • 0001352180 scopus 로고
    • An assessment of voluntary disclosure in the annual reports of Japanese corporations
    • Cooke, T.E. (1991) 'An assessment of voluntary disclosure in the annual reports of Japanese corporations', International Journal of Accounting, 26(3): 174-189.
    • (1991) International Journal of Accounting , vol.26 , Issue.3 , pp. 174-189
    • Cooke, T.E.1
  • 25
    • 0001089760 scopus 로고
    • The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed companies
    • Cooke, T.E. (1992) 'The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed companies', Accounting and Business Research, 22(87): 229-237.
    • (1992) Accounting and Business Research , vol.22 , Issue.87 , pp. 229-237
    • Cooke, T.E.1
  • 26
    • 0000255543 scopus 로고
    • Further evidence on the representativeness of management earnings forecasts
    • (October)
    • Cox, C.T. (1985) 'Further evidence on the representativeness of management earnings forecasts', The Accounting Review (October): 692-701.
    • (1985) The Accounting Review , pp. 692-701
    • Cox, C.T.1
  • 27
    • 84892019908 scopus 로고    scopus 로고
    • Financial reporting on the Internet by leading UK companies
    • Craven, B.M. and Marston, C.L. (1999) 'Financial reporting on the Internet by leading UK companies', European Accounting Review, 8(2): 321-33.
    • (1999) European Accounting Review , vol.8 , Issue.2 , pp. 321-333
    • Craven, B.M.1    Marston, C.L.2
  • 30
    • 0001842389 scopus 로고
    • The third wave breaks on the shores of accounting
    • Elliott, R.K. (1992) 'The third wave breaks on the shores of accounting', Accounting Horizons, 6 (2): 61-85.
    • (1992) Accounting Horizons , vol.6 , Issue.2 , pp. 61-85
    • Elliott, R.K.1
  • 33
    • 0036890928 scopus 로고    scopus 로고
    • Dissemination of information for investors at corporate web sites
    • Winter
    • Ettredge, M., Richardson V. and Scholz, S. (2002b) 'Dissemination of information for investors at corporate web sites', Journal of Accounting &Public Policy, 21 (Winter): 357-369.
    • (2002) Journal of Accounting &Public Policy , vol.21 , pp. 357-369
    • Ettredge, M.1    Richardson, V.2    Scholz, S.3
  • 36
    • 0011379696 scopus 로고
    • A study of the consensus of the perceived importance of disclosure of individual items in corporate reports
    • Firth, M. (1978) 'A study of the consensus of the perceived importance of disclosure of individual items in corporate reports', The International Journal of Accounting, 14(1): 57-70.
    • (1978) The International Journal of Accounting , vol.14 , Issue.1 , pp. 57-70
    • Firth, M.1
  • 37
    • 84880929891 scopus 로고
    • The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports
    • Autumn
    • Firth, M. (1979) 'The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports', Accounting and Business Research, Autumn: 273-280.
    • (1979) Accounting and Business Research , pp. 273-280
    • Firth, M.1
  • 41
    • 0038029074 scopus 로고    scopus 로고
    • External reporting of accounting and financial information via the Internet in Spain
    • Gowthrope, C. and Amat, O. (1999) 'External reporting of accounting and financial information via the Internet in Spain', European Accounting Review, 8 (2): 365-371.
    • (1999) European Accounting Review , vol.8 , Issue.2 , pp. 365-371
    • Gowthrope, C.1    Amat, O.2
  • 43
    • 0002066937 scopus 로고    scopus 로고
    • The production and use of semantically rich accounting reports on the Internet: XML and XBRL
    • Gray, G.L. and Debreceny, R.S. (2001) 'The production and use of semantically rich accounting reports on the Internet: XML and XBRL', International journal of Accounting Information Systems, 2: 47-74.
    • (2001) International Journal of Accounting Information Systems , vol.2 , pp. 47-74
    • Gray, G.L.1    Debreceny, R.S.2
  • 44
    • 0000745892 scopus 로고    scopus 로고
    • Disclosure laws and takeover bids
    • Grossman S. and Hart O. (1998) 'Disclosure laws and takeover bids', Journal of Finance 35: 323-334.
    • (1998) Journal of Finance , vol.35 , pp. 323-334
    • Grossman, S.1    Hart, O.2
  • 46
    • 0000388461 scopus 로고    scopus 로고
    • Stock performance and intermediation changes surrounding sustained increases in disclosure
    • Healy P., Hutton A. and Palepu K. (1999) 'Stock performance and intermediation changes surrounding sustained increases in disclosure', Contemporary Accounting Research, 16: 485-520.
    • (1999) Contemporary Accounting Research , vol.16 , pp. 485-520
    • Healy, P.1    Hutton, A.2    Palepu, K.3
  • 47
    • 0037691145 scopus 로고    scopus 로고
    • The Internet as a vehicle for investor information: The Swedish case
    • Heldin, P. (1999) 'The Internet as a vehicle for investor information: the Swedish case', European Accounting Review, 8 (2): 373-381.
    • (1999) European Accounting Review , vol.8 , Issue.2 , pp. 373-381
    • Heldin, P.1
  • 48
    • 0041319384 scopus 로고    scopus 로고
    • A study of the relationship between corporate governance structures and the extent of voluntary disclosure
    • Ho, S.S.M. and Wong, K.S. (2001) 'A study of the relationship between corporate governance structures and the extent of voluntary disclosure', Journal of Accounting Auditing &Taxation, 10: 139-159.
    • (2001) Journal of Accounting Auditing &Taxation , vol.10 , pp. 139-159
    • Ho, S.S.M.1    Wong, K.S.2
  • 51
    • 0001206980 scopus 로고
    • Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the K.L. Stock Exchange
    • Hossain, M., Tan, L.M., and Adams M. (1994) 'Voluntary disclosure in an emerging capital market: some empirical evidence from companies listed on the K.L. Stock Exchange', International Journal of Accounting, 29: 334-351.
    • (1994) International Journal of Accounting , vol.29 , pp. 334-351
    • Hossain, M.1    Tan, L.M.2    Adams, M.3
  • 52
    • 84891822435 scopus 로고    scopus 로고
    • visited on September 15
    • http://www.sec.gov/index (visited on September 15, 2004).
    • (2004)
  • 53
    • 84891805977 scopus 로고    scopus 로고
    • visited on September 16
    • http://www.sedar.com (visited on September 16, 2004).
    • (2004)
  • 54
    • 84891774374 scopus 로고    scopus 로고
    • visited on September 16
    • http://www.xbrl.org (visited on September 16, 2004).
    • (2004)
  • 57
    • 0011585742 scopus 로고    scopus 로고
    • IASC A Report Prepared for International Accounting Standards Committee by Lymer, A., Debreceny, R., Gray, G and Rahman, A, London
    • IASC (1999), 'Business Reporting on the Internet', A Report Prepared for International Accounting Standards Committee by Lymer, A., Debreceny, R., Gray, G. and Rahman, A, London.
    • (1999) Business Reporting on the Internet
  • 58
    • 85045001115 scopus 로고    scopus 로고
    • The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
    • Inchausti, B.G. (1997) 'The influence of company characteristics and accounting regulation on information disclosed by Spanish firms', The European Accounting Review, 6(1): 45-68.
    • (1997) The European Accounting Review , vol.6 , Issue.1 , pp. 45-68
    • Inchausti, B.G.1
  • 60
    • 84891810541 scopus 로고
    • American Institute of Certified Public Accountants (AICPA) Special Committee on Financial Reporting (the Jenkins Committee)
    • Jenkins Report -Improving Business Reporting -A Customer Focus. (1994) American Institute of Certified Public Accountants (AICPA) Special Committee on Financial Reporting (the Jenkins Committee)
    • (1994) Jenkins Report -Improving Business Reporting -A Customer Focus.
  • 61
    • 77249178953 scopus 로고    scopus 로고
    • Market voluntary plans via the world wide web
    • April
    • Kaplan, M. (1996) 'Market voluntary plans via the world wide web', National Underwriter 100 (April): 8-9.
    • (1996) National Underwriter , vol.100 , pp. 8-9
    • Kaplan, M.1
  • 62
    • 0346270948 scopus 로고    scopus 로고
    • When the bottom line is online
    • March
    • Koreto, R. (1997) 'When the bottom line is online', Journal of Accountancy 183 (March): 63-65.
    • (1997) Journal of Accountancy , vol.183 , pp. 63-65
    • Koreto, R.1
  • 63
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosures
    • Autumn
    • Lang, M. and Lundholm, R. (1993) 'Cross-sectional determinants of analyst ratings of corporate disclosures', Journal of Accounting Research, 31 (Autumn): 246-271.
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 64
    • 0242534354 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure
    • supplement
    • Leuz C. and Verrecchia R. (2000) 'The economic consequences of increased disclosure', Journal of Accounting Research, 38 (supplement): 91-124.
    • (2000) Journal of Accounting Research , vol.38 , pp. 91-124
    • Leuz, C.1    Verrecchia, R.2
  • 65
    • 52649086806 scopus 로고    scopus 로고
    • Penetrating the book-T-market black box: The R&D effect
    • Lev, B. and Sougiannis, T. (1999) 'Penetrating the book-T-market black box: The R&D effect', Journal of Business Finance and Accounting, 26 (3/4): 419-449.
    • (1999) Journal of Business Finance and Accounting , vol.26 , Issue.3-4 , pp. 419-449
    • Lev, B.1    Sougiannis, T.2
  • 66
    • 0037691119 scopus 로고    scopus 로고
    • The Internet: Changing the way corporations tell their story
    • Louwers, T.J., Pasewark, W.R. and Typpo, E.W. (1996) 'The Internet: changing the way corporations tell their story', CPA Journal 66 (11): 24-28.
    • (1996) CPA Journal , vol.66 , Issue.11 , pp. 24-28
    • Louwers, T.J.1    Pasewark, W.R.2    Typpo, E.W.3
  • 69
    • 84965455720 scopus 로고
    • An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry
    • May
    • Malone, D., Fires, C. and Jones, T. (1993) 'An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry', Journal of Accounting Auditing and Finance, May: 33-50.
    • (1993) Journal of Accounting Auditing and Finance , pp. 33-50
    • Malone, D.1    Fires, C.2    Jones, T.3
  • 72
    • 84985507265 scopus 로고
    • Voluntary disclosure of segment information by australian diversified companies
    • May
    • Mckinnon, J. and Dalimunthe, L. (1993) 'Voluntary disclosure of segment information by Australian diversified companies', Accounting and Finance, 33, 1(May): 33-50.
    • (1993) Accounting and Finance , vol.33 , Issue.1 , pp. 33-50
    • McKinnon, J.1    Dalimunthe, L.2
  • 73
    • 84950226259 scopus 로고
    • Corporate financial reporting in New Zealand: An analysis of the user preference, corporate characteristics and disclosure practices for discretionary information
    • Winter
    • McNally, G., Eng, L. and Hasseldine, R. (1982) 'Corporate financial reporting in New Zealand: An analysis of the user preference, corporate characteristics and disclosure practices for discretionary information', Accounting and Business Research, 12, Winter: 11-20.
    • (1982) Accounting and Business Research , vol.12 , pp. 11-20
    • McNally, G.1    Eng, L.2    Hasseldine, R.3
  • 74
    • 0000561981 scopus 로고
    • A survey of research on financial reporting in a transnational context
    • Meek G.K. and Saudagaran S.M. (1990) 'A survey of research on financial reporting in a transnational context', Journal of Accounting Literature, 9: 145-182.
    • (1990) Journal of Accounting Literature , vol.9 , pp. 145-182
    • Meek, G.K.1    Saudagaran, S.M.2
  • 75
    • 84993099527 scopus 로고
    • Factors influencing voluntary annual reports disclosures
    • by U.S., U.K. and continental European multinational corporations, 3rd Quarter
    • Meek, G.K., Roberts, C.B. and Gray, S.J. (1995) 'Factors influencing voluntary annual reports disclosures by U.S., U.K. and continental European multinational corporations', Journal of International Business Studies, 3rd Quarter: 555-572.
    • (1995) Journal of International Business Studies , pp. 555-572
    • Meek, G.K.1    Roberts, C.B.2    Gray, S.J.3
  • 76
    • 84985630851 scopus 로고
    • Voluntary disclosure of segment information: Further Australian evidence
    • November
    • Mitchell, J., Chia, C. and Loh, A. (1995) 'Voluntary disclosure of segment information: further Australian evidence', Accounting and Finance, 35, 2 (November): 1-16.
    • (1995) Accounting and Finance , vol.35 , Issue.2 , pp. 1-16
    • Mitchell, J.1    Chia, C.2    Loh, A.3
  • 78
    • 49449125071 scopus 로고
    • Determinants of corporate borrowing
    • Myers, S.C. (1977) 'Determinants of corporate borrowing', Journal of Financial Economics, 5 (1): 147-175.
    • (1977) Journal of Financial Economics , vol.5 , Issue.1 , pp. 147-175
    • Myers, S.C.1
  • 79
    • 0037348628 scopus 로고    scopus 로고
    • Quality of financial reporting: Evidence from the listed Saudi nonfinancial companies
    • Naser, K. and Nuseibeh, R. (2003) 'Quality of financial reporting: evidence from the listed Saudi nonfinancial companies', The International Journal of Accounting, 38: 41-69.
    • (2003) The International Journal of Accounting , vol.38 , pp. 41-69
    • Naser, K.1    Nuseibeh, R.2
  • 81
    • 84984180909 scopus 로고
    • Earnings, book values, and dividends in equity valuation
    • Ohlson, J.A. (1995) 'Earnings, book values, and dividends in equity valuation', Contemporary Accounting Research, 11 (2): 661-687.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 661-687
    • Ohlson, J.A.1
  • 82
    • 0012282962 scopus 로고    scopus 로고
    • The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe
    • Owusu-Ansah S. (1998) 'The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe', The International Journal of Accounting, 33(5): 605-631.
    • (1998) The International Journal of Accounting , vol.33 , Issue.5 , pp. 605-631
    • Owusu-Ansah, S.1
  • 83
    • 0036889167 scopus 로고    scopus 로고
    • Measuring transparency and disclosure at firm-level in emerging markets2002
    • Patel, S.A., Balic A. and Bwakira L. (2002) 'Measuring transparency and disclosure at firm-level in emerging markets', Emerging Markets Review, 3(2002): 325-337.
    • (2002) Emerging Markets Review , vol.3 , pp. 325-337
    • Patel, S.A.1    Balic, A.2    Bwakira, L.3
  • 85
    • 0038029048 scopus 로고    scopus 로고
    • Distributing earnings reports on the Internet
    • Petravick S. and Gillett J.W. (1998) 'Distributing earnings reports on the Internet', Management Accounting, 80(4): 54-56.
    • (1998) Management Accounting , vol.80 , Issue.4 , pp. 54-56
    • Petravick, S.1    Gillett, J.W.2
  • 86
    • 0038029046 scopus 로고    scopus 로고
    • Financial information on the internet: A survey of the homepages of austrian companies
    • Pirchegger, B., Schader H. and Wagenhofer, A. (1999) 'Financial information on the Internet: a survey of the homepages of Austrian Companies', European Accounting Review, 8(2): 383-95.
    • (1999) European Accounting Review , vol.8 , Issue.2 , pp. 383-395
    • Pirchegger, B.1    Schader, H.2    Wagenhofer, A.3
  • 87
    • 17644424102 scopus 로고    scopus 로고
    • XBRL: A new common language for business information reporting
    • Pollock, K.S. and Papiernik J.C. (2001) 'XBRL: A new common language for business information reporting', Ohio CPA Jounal, Jan-Mar, 60(1): 38-41.
    • (2001) Ohio CPA Jounal, Jan-Mar , vol.60 , Issue.1 , pp. 38-41
    • Pollock, K.S.1    Papiernik, J.C.2
  • 89
    • 0001081642 scopus 로고
    • The determinants of voluntary financial disclosure by Swiss listed companies
    • Raffournier, B. (1995) 'The determinants of voluntary financial disclosure by Swiss listed companies', European Accounting Review, 4(2): 261-280.
    • (1995) European Accounting Review , vol.4 , Issue.2 , pp. 261-280
    • Raffournier, B.1
  • 90
    • 0000726575 scopus 로고
    • Disclosure quality in governmental financial reports: An assessment of the appropriateness of a compound measure
    • Robbins, W.A. and Austin, D.R. (1986) 'Disclosure quality in governmental financial reports: an assessment of the appropriateness of a compound measure', Journal of Accounting Research, 24(2): 412-421.
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 412-421
    • Robbins, W.A.1    Austin, D.R.2
  • 92
    • 0012419790 scopus 로고    scopus 로고
    • Corporate financial disclosure in emerging markets: Does economic development matter
    • Salter, S.B. (1998) 'Corporate financial disclosure in emerging markets: does economic development matter', The International Journal of Accounting, 33(2): 211-234.
    • (1998) The International Journal of Accounting , vol.33 , Issue.2 , pp. 211-234
    • Salter, S.B.1
  • 93
    • 0000226308 scopus 로고    scopus 로고
    • A review of research on the relationship between international capital markets and financial reporting by multinational firms
    • Saudagaran S.M. and Meek G.K. (1997) 'A review of research on the relationship between international capital markets and financial reporting by multinational firms', Journal of Accounting Research, 16: 127-159.
    • (1997) Journal of Accounting Research , vol.16 , pp. 127-159
    • Saudagaran, S.M.1    Meek, G.K.2
  • 94
    • 0032359234 scopus 로고    scopus 로고
    • Corporate disclosure quality and the cost of debt
    • Sengupta, P. (1998) 'Corporate disclosure quality and the cost of debt', The Accounting Review, 73: 459-474.
    • (1998) The Accounting Review , vol.73 , pp. 459-474
    • Sengupta, P.1
  • 96
    • 0000924391 scopus 로고
    • An empirical analysis of the quality of corporate financial disclosure
    • January
    • Singhvi S.S. and Desai, H.B. (1971) 'An empirical analysis of the quality of corporate financial disclosure', The Accounting Review, January: 129-138.
    • (1971) The Accounting Review , pp. 129-138
    • Singhvi, S.S.1    Desai, H.B.2
  • 100
    • 0002871919 scopus 로고
    • Disclosure in published annual reports
    • Winter
    • Stanga, K.G. (1976) 'Disclosure in published annual reports'. Financial Management, Winter: 42-52
    • (1976) Financial Management , pp. 42-52
    • Stanga, K.G.1
  • 102
    • 84993074018 scopus 로고    scopus 로고
    • Communications assets in the information age: The impact of technology on corporate communications
    • Thompson G. (1996) 'Communications assets in the information age: the impact of technology on corporate communications', Corporate Communications: An International Journal 1(3): 8-10.
    • (1996) Corporate Communications: An International Journal , vol.1 , Issue.3 , pp. 8-10
    • Thompson, G.1
  • 103
    • 0009166514 scopus 로고
    • Information needs of users and voluntary disclosure practices of Malaysian listed companies
    • April
    • Tong, T.L., Kidam, Z.A. and Wah, C.P. (1990) 'Information needs of users and voluntary disclosure practices of Malaysian listed companies', The Malaysian Accountant, April: 2-7.
    • (1990) The Malaysian Accountant , pp. 2-7
    • Tong, T.L.1    Kidam, Z.A.2    Wah, C.P.3
  • 104
    • 0005993372 scopus 로고
    • Corporate financial reporting in Nigeria
    • Autumn
    • Wallace R.S.O. (1988) 'Corporate financial reporting in Nigeria' Accounting and Business Research, 18(72) Autumn: 352-362.
    • (1988) Accounting and Business Research , vol.18 , Issue.72 , pp. 352-362
    • Wallace, R.S.O.1
  • 105
    • 84950026244 scopus 로고
    • The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain
    • Wallace R.S.O., Naser, K. and Mora A. (1994) 'The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain', Accounting and Business Research, 25(97): 41-53.
    • (1994) Accounting and Business Research , vol.25 , Issue.97 , pp. 41-53
    • Wallace, R.S.O.1    Naser, K.2    Mora, A.3
  • 106
    • 0000103080 scopus 로고
    • Firm-specific determinants of the comprehensiveness of mandatory disclosure in the annual corporate reports of firms listed on the stock exchange of Hong Kong
    • Wallace, R.S.O. and Naser, K. (1995) 'Firm-specific determinants of the comprehensiveness of mandatory disclosure in the annual corporate reports of firms listed on the stock exchange of Hong Kong' Journal of Accounting and Public Policy, 14: 311-368.
    • (1995) Journal of Accounting and Public Policy , vol.14 , pp. 311-368
    • Wallace, R.S.O.1    Naser, K.2
  • 107
    • 0002044184 scopus 로고
    • The future of accounting and disclosure in an evolving world: The need for dramatic change
    • Wallman S.M.H. (1995) 'The future of accounting and disclosure in an evolving world: the need for dramatic change', Accounting Horizons, 9(3): 81-93.
    • (1995) Accounting Horizons , vol.9 , Issue.3 , pp. 81-93
    • Wallman, S.M.H.1
  • 108
    • 33746971784 scopus 로고    scopus 로고
    • The future of accounting and financial reporting, part IV: "Access" Accounting
    • Wallman S.M.H. (1997) 'The future of accounting and financial reporting, part IV: "Access" Accounting', Accounting Horizons, 11(2): 103-116.
    • (1997) Accounting Horizons , vol.11 , Issue.2 , pp. 103-116
    • Wallman, S.M.H.1
  • 109
    • 0000687228 scopus 로고
    • Earnings volatility and voluntary management forecast disclosure
    • Spring
    • Waymire, G. (1985) 'Earnings volatility and voluntary management forecast disclosure', Journal of Accounting Research 23 (Spring): 268-95.
    • (1985) Journal of Accounting Research , vol.23 , pp. 268-295
    • Waymire, G.1
  • 110
    • 2642533396 scopus 로고    scopus 로고
    • The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies
    • Xiao J.Z., Yang, H. and Chow C.W. (2004) 'The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies', Jounal of Accounting and Public Policy, 23: 191-225.
    • (2004) Jounal of Accounting and Public Policy , vol.23 , pp. 191-225
    • Xiao, J.Z.1    Yang, H.2    Chow, C.W.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.