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dc.contributor.authorWang, Yien_NZ
dc.identifier.citationWang, Y. (2003, September). Corporate financial reporting on the internet: Evidence from New Zealand companies (Dissertation, Master of Business). Retrieved from
dc.description.abstractIn this thesis, I examine companies that list on the New Zealand Stock Exchange and distribute financial information via the Internet. The types of financial information published on the Internet by these companies are identified, and the influence of firm size, financial performance, leverage, ownership spread, industry type, and the degree of internationalisation on the disclosure level of Internet financial reporting are investigated, based on the theoretical arguments of prior studies on this topic. It is found that, in general, companies place an electronic version of their printed material and some reorganised information on their websites. The results indicate that only firm size is significantly associated with the disclosure level of Internet financial reporting.en_NZ
dc.subjectFinancial informationen_NZ
dc.subjectdisclosure levelen_NZ
dc.subjectInternet financial reportingen_NZ
dc.subject.lcshQ Science (General)en_NZ
dc.subject.lcshHF Commerceen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshHG Financeen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleCorporate financial reporting on the internet: Evidence from New Zealand companiesen_NZ
otago.schoolAccountancy and Business Lawen_NZ and Business Lawen_NZ of Business of Otagoen_NZ Dissertationsen_NZ
otago.openaccessAbstract Only
dc.identifier.eprints396en_NZ & Business Lawen_NZ
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