The Determinants of Voluntarily Adopting IFR:Empirical Evidence from China

摘要：

Responding to the rapid development of the Internet, some companies voluntarily adopt IFR (Internet financial reporting). This paper provides a theoretical model of determinants of IFR and tests the theoretical model through the data from China. The results suggest that the decision of adopting IFR voluntarily is responsive to specific corporate attributes, such as managerial ownership, the type of auditors, the type of audit opinion, the type of industry, and firm size.

关键词： IFR voluntary disclosure determinants firm characteristic

作者: Yu, He Tianxi, Zhang

作者单位: School of Accounting,Nanjing University of Finance and Economics Nanjing China School of Management Shanghai Jiaotong University Shanghai China

会议类型: 国际会议

会议名称: 第三届IEEE无线通讯、网络技术暨移动计算国际会议

会议地点: 上海

会议语种:英文

在线出版日期: 2007-09-21（万方平台首次上网日期，不代表论文的发表时间）