Research On Influencing Factors Of The Quality Of Internet Financial Reporting Of The Listed Companies In China

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 and the quality of Internet Financial Reporting is actually an important part of the research.The quality of accounting information is a subject of worldwide concern,with the increase of the demand to the community, accounting information on the dependence of a gradual increase, many countries have increased the quality of Accounting information research efforts and the corresponding measures, not only for monitoring and ensuring social and governmental functions but also contribute to the maintenance of the market economy environment, promote the healthy development of the economy.Now it seems that there are lots of researches about qualitative characteristics of financial reporting and fruitful results has been achieved, but researches on quality of internet financial reporting are still relatively scarce. Researches on quality of internet financial reporting improvements are absolutely necessary from no matter the practical point of view or theoric one.Therefore, this paper studies the impacts which improve the quality of internet financial reporting using empirical methods. Specific content is divided into the following parts.The first part is an introduction, describes the background and significance of the study, reviews the relevant literature and existing research about the subject, proposes research methods,frameworks and the innovation points.The second part defines the basic concepts and expounds the theories. First, this part defines concepts of the quality of internet financial reporting as core concepts, including the internet financial reporting concepts, and expounds theories related to this article, theoretically analyzes the factors which affect the quality of internet financial reporting.The third part is the designing of empirical research, it based on the basic theories which is expounded in the previous text. This part included the assumptions that this paper made, the sources of data and the way to build the empirical research model. This paper selects the Manufacturing data from shanghai stock market in the year of2013as sample data and makes conclusions through empirical analysis.The fourth part is the main analysis in accordance with the design of the sample data analysis, including descriptive analysis, correlation analysis and regression analysis.The fifth part is a summary of the full text, in this part we draw conclusions, make policy recommendations, and propose possible future trends of internet financial reporting.In this paper, we use both standardized and empirical methods to study the relevant issues deeply. The innovation of this paper is mainly reflected in several parts. It is based on existing studies on the quality of financial reporting, and selects a new research direction-quality of internet financial reporting, analyzing influencing factors of the quality of internet financial reporting in empirical ways. In existing study of internet financial reporting there are not many researches involving studies about influencing factors of quality.so it is one of the innovations. Another one is the way of measuring the quality of financial reporting, we combine the quality of accounting information and the disclosure quality as the new way of measuring the quality of financial reporting.