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Financial Reporting Disclosure on the Internet

其他書名	An International Perspective
出版	Victoria University (Melbourne, Vic.), 2006
URL	http://books.google.com.hk/books?id=BVHsjwEACAAJ&hl=&source=gbs_api

註釋The purpose of this study was to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. Currently, the levels of disclosure vary widely between companies within countries and on an international level, in relation to financial reporting disclosure on websites. It was intended in this research to identify the national and international regulatory frameworks that shed light on the minimum level of disclosure required of companies. Actual disclosure by companies was then investigated in order to compare de jure and de facto financial reporting disclosure.