Country- specific characteristics influencing Websites based information disclosure practices

This paper aims to examine and explain the Websites- based financial disclosure practices differences between developed European countries. The development of Internet financial reporting (IFR), as a new corporate reporting practice, was rapidly exploited by large listed companies in the world. A nu...

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Bibliographic Details
Main Authors: Walid Khoufi, Dhouha Khrifech
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2018-09-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
Online Access:http://cig.ase.ro/jcig/art/17_3_4.pdf