Devaraja Nayaka, K. M. and Nanje Gowda, K. (2014) Internet Financial Reporting (IFR): An empirical study of practices in Indian corporate sector. Asian Journal of Development Matters, 8 (1). ISSN 0976-4674
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In the current world of globalised economies, Internet has the wide spread as mode of communication. Recently most of the companies practice to publish their financial results and other relevant information to business on their website. It has been observed that the company's disclosure on their website mainly depends up on the competitor's practices on disclosure and standards of Industry. This paper examines the relationship between firm's Characteristics like market capitalization, value added, and earnings per share, share price, dividend, sales, and current ratio with IFR disclosure. A sample of 252 companies has taken for the study. Internet Financial Reporting (IFR) Disclosure Index has been prepared and correlated with determinates of the companies to measure relationship IFR disclosure by the sample companies.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Internet Financial Reporting and Financial Reporting and Market Capitalization and Value Added and EPS and Share Price and Dividend and Sales and Current Ratio |
| Subjects: | G Commerce > Commerce |
| Divisions: | Department of > Commerce |
| Depositing User: | Users 19 not found. |
| Date Deposited: | 19 Oct 2019 09:11 |
| Last Modified: | 19 Oct 2019 09:11 |
| URI: | http://eprints.uni-mysore.ac.in/id/eprint/9333 |
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