Financial reporting on internet--Report代写范文

Report代写范文:“Financial reporting on internet”，这篇论文主要描述的是财务报告通过互联网来进行传播的方式在美国、英国等发达国家中已经变得越来越为普遍，这种基于互联网的财务报告也受到人们普遍的欢迎，越来越多的公司也开始采用互联网的方式来传播财务报告和相关的金融信息，互联网财务报告的方式打破了原有财务报表的局限性，使得财务报表变得更加的透明化。

Financial reporting on internet -Follow the development of technology, the financial reporting increasingly trend to disseminate by internet, especially in the UK, USA those developed countries.

Abstract

Follow the development of technology, thefinancial reporting increasingly trend to disseminate by internet, especially in the UK, USA those developed countries. This literature review force on the influence of internet on financial reporting, the benefits and the limitation of current implication of internet financial reporting. This study finds that literature generally agree with that the financial reporting on internet could meet the requirement of development, customized and timeless. However, it is not prefect. If popularize the internet-based financial reporting, it still need to be developed.

Introduction

Financial reporting on the internet is becoming to an increasingly popular subject of research, and increasingly companies adopt internet to disseminate financial information. For example in 1996, 81% of US fortune 150 company provide financial information online, and 34% of the fortune 50 industrial US corporations distributed annual reports by internet, furthermore include auditor’s report in their corporate report (Gray and Debreceny, 1997). Moreover, take the survey of the 30 largest companies in 22 countries as example, in mid-1999, 100% of companies in Germany, Sweden, Canada and the USA use internet for financial reporting, moreover, in the country like Chile and Malaysia also have almost 50% companies public their financial reporting via internet(xiao, 2002). In the survey in top 100 companies in the US, UK and Germany, over 90% of US companies provide extensive financial information, with UK and German companies also providing considerable amount of information, although they lagged behind the US( Beattie and Pratt ,2001).  Debreceny and Gray(1999) comment that “the annual reports were typically not merely electronic versions of the printed report, but complete web documents, indicating that the clients had made considerable investments in the conversion form print to the web”.

However, followed the increasing number of companies that choose publish their financial information by internet, some problems drew attention of Accounting field. The comment about whether companies should be force to adopt internet as the main method to announce reporting could not get conformity. For example, Jensen and Xiao (2001) state traditional financial reports can not meet the investors’ requirement for analyzing, it becoming untimely and shrinking. Moreover, the financial reporting through web has help to promote transparency, liquidity, and efficiency in our capital markets. In addition, it is more easily that to relate information to non-financial information for users; financial information is more easily achieved by non-accounting users, makes available the latest information on a company, and accounting subject more easily obtain comments and feedback from investors and other users ( Xiao et al. 2002 ). In terms the users in stock market, internet reporting provides an efficient way for decision make. It motivates the revolution of accounting and reporting ( xiao al, et, 2004

On the other hand, this kind of publish financial reporting method exit the 2000. SEC Interpretation: Use of Electronic Media. File number S7-11-00. New York, NY SEC. Securities and Exchange Commission v. Inte McKnight, C., A. Dillon, and J. Richardson. 1990. A comparison of linear and hypertext formats in information retrieval. In Hypertext: State of the Art, edited by R. McAleese and C. Green, 10–19. Oxford, U.K.: Intellect Gray, G. and Debreceny, R. (1997) ‘Corporate reporting on the Internet: opportunities and challenges’, Seventh Asian-Paci.

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