DocumentCode
3513334
Title
The Determinants of Voluntarily Adopting IFR: Empirical Evidence from China
Author
He Yu ; Zhang Tiarrxi
Author_Institution
Sch. of Accounting, Nanjing Univ. of Finance & Econ., Nanjing
fYear
2007
fDate
21-25 Sept. 2007
Firstpage
6099
Lastpage
6102
Abstract
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.
Keywords
Internet; financial data processing; China; Internet financial reporting; corporate attributes; theoretical model; Decision making; Finance; Financial management; Forward contracts; Helium; Humans; Internet; Profitability; Stock markets; Testing;
fLanguage
English
Publisher
ieee
Conference_Titel
Wireless Communications, Networking and Mobile Computing, 2007. WiCom 2007. International Conference on
Conference_Location
Shanghai
Print_ISBN
978-1-4244-1311-9
Type
conf
DOI
10.1109/WICOM.2007.1496
Filename
4341271
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