文章基本信息

标题：Internet Financial Reporting and Company Characteristics: a Case of Quoted Companies in Nigeria
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作者：Adebimpe O. Umoren ; Ikenna E. Asogwa
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2013
卷号：4
期号：12
页码：72-80
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study was conducted to analyze the ability of Nigerian listed companies to communicate financial information via the internet. The result shows that 80.8% of listed companies in Nigeria have websites while 19.2% did not have websites or their websites was not accessible. The financial sector has the highest number of companies (55) with official websites while the manufacturing sector has the highest number of companies (14) without official websites. The result of the regression analysis shows that company size (log of total assets) and industrial sector have significant association with internet financial reporting (IFR) index. However, profitability, auditor type and company age were not found to be significant explanatory variables for IFR index.