Research On Internet Financial Reporting: Determinants, Economic Consequence, And Regulation

The rapid-developing Internet provides the companies an access to communicate with the mass of information users. International Accounting Standard Committee (IASC) estimated that Internet Financial Reporting (IFR) would become a major disclosure channels instead of traditional paper-based reporting. Internet Financial Reporting is a hot research subject of accounting at present. This dissertation mainly investigates three aspects of Internet Financial Reporting as follows: (1) Research on the determinants of adopting Internet Financial Reporting. Namely, what are the determinants of Internet Fi-nancial Reporting? (2) Research on economic consequence of adopting Internet Financial Reporting. Namely, how about the economic consequence of Internet Financial Report-ing has? (3) Research on regulation on Internet Financial Reporting. Namely, what measures should information regulation agencies adopt to regulate voluntary adoption of Internet Financial Reporting effectively? These three aspects of Internet Financial Re-porting come apart as layers and construct an organic theory system of Internet Financial Reporting. After I investigate the determinants of adopting Internet Financial Reporting, I will naturally encounter the problem what the economic consequence of voluntary adopting Internet Financial Reporting are. On the other hand, effective regulation of Internet Financial Reporting can provide assurance for adopting Internet Financial Re-porting trustily and credibly. If the truth and credibility of Internet Financial Reporting can't be assured, information users won't make use of Internet Financial Reporting, which will cause that the firms haven't incentives to voluntary adopting Internet Finan-cial Reporting and the prior two aspects of research lose meaning.In the dissertation, I will examine all three aspects of Internet Financial Reporting one by one, combining criterion research method with empirical research method. The main conclusions of the dissertation can be listed as follows.