AN EVOLUTIONARY APPROACH OF INTERNET FINANCIAL REPORTING
AN EVOLUTIONARY APPROACH OF INTERNET FINANCIAL REPORTING

Summary/Abstract: In a world characterized by globalization and its effects, companies struggle to get access to investors. In order to get visible companies must use all available channels to disclose their financial information. Internet Financial Reporting is getting increased attention lately thanks to its benefits consisting in low cost, wider reach, frequency and speed. This paper contributes a theory-based analysis of the state of the art in Internet Financial Reporting, emphasizing the role that the XBRL plays in this area

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