Our paper aims to examine whether voluntary risk disclosure in the annual report contains
value-relevant information for investors to predict future earnings. We used a large-scale …

Purpose Sustainability reporting serves as a means of communication between corporations
and their stakeholders on sustainability issues. This study aims to identify and account for …

Purpose The purpose of this research was to examine the impact of the determinants and
characteristics of voluntary internet financial disclosures by large companies in Slovenia …

Purpose The purpose of this paper is to report on the results of study carried out to examine
the contribution of intellectual capital (IC) and isomorphic forces (IF) to internet financial …

The use of internet in business has become inevitable as the result of marvelous
development in information technology. Internet Financial Reporting (IFR) is supposed to …

This paper examines electronic financial disclosure in Islamic banking vs conventional
banking in Gulf cooperation council (GCC). A checklist was adopted to measure the level of …

Background: This paper highlights the effects of internal factors on restructuring state-owned
enterprises (SOEs) and investigates how these factors have positive or negative effects on …

Este estudo procura contribuir para o desenvolvimento de um quadro teórico que auxilie na
interpretação das práticas de divulgação financeira através da internet pelas entidades …

For decades companies have disseminated information through traditional paper-based
methods such as annual reports. This traditional method of reporting is limited by numerous …

The increasing use of Internet technology in corporate world is undeniable. Corporate
Internet Reporting (CIR) is the communication process between the corporate sectors and …