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ACOMS+ 및 학술지 리포지터리 설명회

  • 한국과학기술정보연구원(KISTI) 서울분원 대회의실(별관 3층)
  • 2024년 07월 03일(수) 13:30
 

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  • P-ISSN1738-3110
  • E-ISSN2093-7717
  • SCOPUS, ESCI

Internet Financial Reporting: Case of Iran

Internet Financial Reporting: Case of Iran

The Journal of Distribution Science(JDS) / The Journal of Distribution Science, (P)1738-3110; (E)2093-7717
2013, v.11 no.3, pp.49-62
https://doi.org/https://doi.org/10.15722/jds.11.3.201303.49
Shiri, Mahmoud Mousavi (Department of Management, Economics and Accounting, Payame Noor University)
Salehi, Mahdi (Ferdowsi University of Mashhad)
Bigmoradi, Nahid (Mashhad Branch, Islamic Azad University)

Abstract

Purpose - The purpose of this paper is has been to identify the information disclosed by Internet website companies listed in Tehran Stock Exchange. Research design, data, methodology - The list was prepared includes 84 attributes for financial information in two parts and 36 non-financial information attributes and with 48 attributes of listed companies in Tehran Stock Exchange. Results - The results show that Internet reporting in Iran has improved compared to previous research. However, the level of financial disclosure and accounting firms with the most important research in this area is weak and these companies are more willing to disclose non-financial information to disclose their financial information. In Iran has been little research on Internet financial reporting. Conclusions - Although this study has been to the best possible information is available on the website of each company covered and fully evaluated but May have some unwanted data hidden from view has been fulfilled and is missing. The attribute relating to support of other languages, in this study, only the presence or absence of links (other languages) and information disclosed is limited to languages have not been studied other than Persian.

keywords
Internet, Internet Financial Reporting, Research-Practice Link, Portable Document Format

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The Journal of Distribution Science(JDS)