文章基本信息

标题：On-Line Financial Reporting-An Analysis of the Dutch Listed Firms
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作者：Nadine Lybaert
期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2002
卷号：2
页码：195-234
出版社：University of Huelva, Rutgers University
摘要：This paper reports on the extent to which the Internet is used for financial reporting in the Netherlands. Results show that corporate reporting via the Internet seems to be an established fact. Most large companies have websites, and a growing percentage of those companies are placing business reporting information, including financial data, on their sites. However, the situation is not as positive as it seems. Further results show that Dutch corporations vary not only in their stage of Web-utilization, but also in the depth or volume of released information (divided into financial statement information and other investor related information). Besides, there is considerable variability in the manner in which the data are delivered, as shown by the scores of timeliness, technology and user support. In fact, the total weighted scores ranged between 11% and 74%. Concentrating on two sectors, it is found that the reporting behaviour within a single sector seems to be more or less homogeneous. This makes us conclude that companies are (partly) inspired by their competitors, and that they wish to keep pace with rivals.
关键词：Financial reporting; Internet; the Netherlands; followers’ effectj