摘要：AbstractThis study investigates the perceptions of users of corporate annual reports (mainly bank officers) about various aspects of internet financial reporting. From a survey of 54 users, the analyses indicate that attracts foreign investors, provide wider coverage, and promote transparency is the three most important benefit of IFR to the company. The findings revealed that three main benefits to the users who collect financial information of companies via their website are: provides information for company inexpensively, makes investment decision process easier and faster, and increases timeliness and efficiency in obtaining financial information. Preliminary findings suggested three factors that are perceived as important by responding firms to engage in IFR: enhance corporate image, competitors in the industry, and company teller with the technology development. The findings also revealed three factors that inhibit firms from engaging in IFR: need to keep information update to be of use, required expertise from the company, and concern over security of information. The findings also suggested that global reach and mass communication, and increased information and analysis as the most important advantages from financial reporting on the Internet. On the other hand, cost and expertise, and security problems are the most disadvantages of placing financial information on the Internet. Also, the findings may be useful to the policy makers in preparing regulations on internet financial reporting as well as to provide opportunities for more research on the subject. Implications of these findings are discussed.
