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- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd. All rights reserved
- ISSN
- 2046-8083
- eISSN
- 2046-8091
- DOI
- 10.1504/AJAAF.2013.057631
- Publisher site
- See Article on Publisher Site
Abstract
Internet financial disclosures is not a new phenomenon in developed countries, this cannot be said of developing countries like Nigeria. In contributing to the discourse in internet financial reporting in developing countries particularly in Nigeria, the companies quoted on the Nigerian Stock Exchange were studied using an internet financial reporting index (IFRI). Multiple regression analysis was used to determine the relationship between (IFRI) and profitability, leverage, size, foreign listing and industry type. The empirical result indicates that the only variable that significantly determines the level of internet financial reporting is the size of the company.
Journal
African Journal of Accounting, Auditing and Finance – Inderscience Publishers
Published: Jan 1, 2013