The Use Of Disclosure Indices In Internet Financial Reporting Research
The rapid growth of Internet technology has created the ability for firms to disseminate information to global audience. The revolution in information technology has paved the way to realize new tools, which may aid in different aspect to life. The most essential characteristics of the Internet are that information can be accesses at almost any time and from anywhere. Consistent with the advancement of the Internet as a cheap but powerful communication device, disclosure of financial information on the Internet is becoming an increasingly popular subject of research. Many have investigated the extent, mode and quality of Internet Financial Reporting (IFR) over the last decade.