期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The majority of IFR and disclosure studies are focused on USA and European developed countries. Only a
few studies have been carried on CEE countries. This paper examines the extent of voluntary internet
financial reporting and disclosure of the Romanian listed companies for the financial years 2005, 2006
and 2007. After presenting the explanatory grounds regarding the main motivations of voluntary
disclosure our study investigates the IFR and voluntary practices of the sampled companies. It is worth
mentioning that in order to conduct our exploratory research we have established the criteria for
sampling. We have also measured the voluntary disclosure of financial and non-financial information of
sampled Romanian listed companies and found that there is a small interest in such a practice and also
there is still much conservatism, confidentiality and a lack of modern knowledge in web-based financial
reporting.
