上市公司网络会计信息披露影响因素研究被引量：4

下载PDF

导出

摘要文章研究了上市公司通过网络进行会计信息披露的行为,对我国沪深两市2012年2 333家上市公司的网络会计信息披露情况进行了内容分析,结果发现,几乎所有公司均建有网站并实施不同程度的网络会计信息披露活动。使用实证研究进一步论证,大公司的网络会计信息披露水平较高;盈利性与负债率及是否聘用"四大"进行审计对公司网络会计信息披露水平并没有显著影响;而公司成长性对网络会计信息披露具有负向影响。文章丰富与拓展了对上市公司网络会计信息披露行为的相关研究。

作者任聪聪

机构地区中国人民大学商学院

出处《现代管理科学》 CSSCI 2013年第9期35-37,120,共4页 Modern Management Science

基金中国人民大学科学研究基金项目(中央高校基本科研业务费专项资金资助)"上市公司网络会计信息披露真实度与影响因素研究"(项目号:13XNH174)

关键词上市公司网络会计信息披露影响因素

分类号 F232 [经济管理—会计学] F832.51 [经济管理—金融学]

引文网络
相关文献

参考文献6

1Allam A,Lymer A. Developments in Internet financial reporting:Review and analysis across five developed countries[J].International Journal of Digital Accounting Research,2003,(06):165-199.
2Brennan N,Hourgan D. Corporate re-porting on the Internet by Irish companies[J].Irish Accounting Review,2000,(01):37-68.
3Debreceny R,Gray G,Rahman A. Determinants of Internet financial reporting[J].Journal of Accounting and Public Policy,2002,(4-5):371-394.
4Gordon,R.H,Bovenberg,A.L. Why is capital so immobile internationally Possible explanations and implications for capital income taxation[J].American Economic Review,1996,(86):1057-1075.
5张天西.网络财务报告---论XBRL的理论框架及技术[M]上海:复旦大学出版社,200636-39.
6何玉,张天西.自愿实施网络财务报告公司的特征研究[J].会计研究,2005(12):77-82. 被引量：31

二级参考文献12

1Ashbaugh, H., Johnstone, K. M., and Warfield, T. D.. 1999. Corporate ReportingontheInternet. Accounting Horizons 13 (3), 241-258.
2Beasley, M.. 1996. An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud. The Accounting Review 71 (4), 443-465.
3Craven, B. M. , and Marston, C. L. , 1999. Financial Reporting on the Intemet by Leading UK Companies. European Accounting Review 8 (2), 321-333.
4Debreceny, R. , Gray, G. L. , and Rahman, A. , 2002. The Determinants of Intemet Financial Reporting. Journal of Accounting and Public Policy 21, 371-394.
5Deller, D. , Stubenrath, M. , and Weber, C.. 1999. A Survey on the Use of the Internet for Investor Relations in the USA, UK and Germany. European Accounting Review 8 (2), 351-364.
6Ettredge, M. , Richardson, V. J. , and Scolz, S.. 2002. Dissemination of Information for Investors at Corporate Web Sites. Journal of Accounting and Public Policy 21, 357 -369.
7Healy, P. M. , and Palepu, K. G.. 2001. Information Asymmetry, Corporate Disclosure, and the Capital Market: A Review of the Empirical Disclosure Literature. Journal of Accounting and Economics 31, 405-440.
8Pirchegger, B. , and Wagenhofer, A.. 1999. Financial Reporting on the Internet: A Survey of the Homepages of Austrian Companies. European Accounting Review 8 (2), 383 -395.
9Ruland, W. , Tung, S. , and George, N. E.. 1990. Factors Associated with the Disclosure of Managers_ forecasts. The Accounting Review65 (3), 710 - 721.
10Skinner, D.. 1994. Why Firms Voluntarily Disclose Bad News. Journal of Accounting Research (1) , 38 -60.