摘要：Internet Financial Reporting (IFR) is a new technology which has been introduced in the area of financial reporting. This kind of reporting implies the application of corporate websites in order for dissemination of all information relating to the financial performances of the relevant companies. In the case of utilization by such companies of IFR they would put a “comprehensive collection of financial statements” (including explanatory notes accompanying the financial statements and auditors' reports) on their websites. However, the popularity of the internet to be applied in the financial reporting may be affected by many factors like social, cultural, institutional, and legal factors. The statistical society of this research is made up of the financial managers of the studied companies in Iran during 2008. In order to collect the required data the financial managers of the listed companies in Tehran Stock Exchange (TSE) were questioned. In this study, two hypotheses were developed. The findings shows that the financial managers' balk at disclosing the timely financial date is one of the causes of presence of weakness in setting up of internet financial reporting system, while this is not the cases as regards the financial expenditures incurred as a result of such as system.
关键词：Internet financial reporting; financial expenditures; portable document formats; and hypertext markup language
