Determinants of internet financial reporting (IFR): a study of Indian corporate sector

Devaraja Nayaka, K. M. and Nanje Gowda, K. (2017) Determinants of internet financial reporting (IFR): a study of Indian corporate sector. International Journal of Social and Economic Research, 7 (3). pp. 42-60. ISSN 2249-6270

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Official URL: http://dx.doi.org/10.5958/2249-6270.2017.00020.4

Abstract

The objective of the present study is to test whether is any significant influence of market capitalization, debt-asset ratio, financial performance, profit level, and stock price on IFR Disclosure Index and the tests are conducted by measuring IFR index as a dependent variable and the above five independent variables in 252 sample companies selected from BSE-500 on the basis of stratified random sampling. The results indicated that IFR index was very strongly associated with market capitalization

Item Type: Article
Subjects: Management Sciences > Commerce and Accountancy
Divisions: PG Campuses > Manasagangotri, Mysore > Commerce
Depositing User: Praveen Kumari B.L
Date Deposited: 18 Nov 2017 10:03
Last Modified: 18 Nov 2017 10:03
URI: http://eprints.uni-mysore.ac.in/id/eprint/20192

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