CORPORATE FINANCIAL REPORTING ON INTERNET:

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CORPORATE FINANCIAL REPORTING ON INTERNET: (2008)

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by Md. Abid , Hossain Khan , Ahmed Taneem Muzaffar , Abdul Kader , Md. Abid , Hossain Khan , Ahmed Taneem Muzaffar , Abdul Kader Nazmul

Citations

25	The production and use of semantically rich accounting reports on the Internet: XML and XBRL. - Debreceny, Gray - 2001 (Show Context) Citation Context ...two significant problems through efficient preparation of financialsstatements in many forms and reliable extraction of specific detailed information fromsthe different forms of financial statements (=-=Debreceny and Gray, 2001-=-).sThe first problem is that preparing a financial statement for printing, for a Web site,sand for filing today means that a company could typically enter information threestimes. With XBRL, informati...
14	Corporate Reporting on the Internet - GRAY, Debreceny - 1997 (Show Context) Citation Context .... In a paper basedsreporting environment the extent to which auditors are required to specificallysexamine other information is limited to that produced as a part of the package of thesannual report (=-=Debreceny and Gray, 1999-=-). As financial reports deliver only a smallspart of the corporate web site, manipulated presentation of information may take placesfor which the auditors may be held liable primarily. Therefore, dete...
12	Business reporting research project: electronic distribution of business information”, - FASB - 2000
4	Business Reporting on the Internet - IASC - 1999 (Show Context) Citation Context ...e (IASC)sThe International Accounting Standard Committee commenced the progress of thisssubject by issuing an extensive discussion paper titling ‘Business Reporting on thesInternet’ in November 1999 (=-=IASC, 1999-=-). This paper involves a survey of some 660scompany web sites in 22 different countries. It also sets out a recommended standardsfor the presentation of financial reporting based on recommendations is...
3	Corporate Annual Reporting: A - Parker - 1982 (Show Context) Citation Context ...worksstructure at a low cost.sUnlike paper versions, an instant access to data at convenientstimes for users is possible (ICAEW, 1997).sInternet provides for a broadcast mediumsfor corporate reports (=-=Parker, 1982-=-).sIts presentation flexibility is less constraineds4 compared to the traditional paper versions (Green and Spaul, 1997).sIt also enablessusers to export data for manipulation.sStandard setting bodies...
1	La COB lance une consultation publique sur un project de recommendation Internet. Paris: Commission des Operations de Bourse - COB - 2000 (Show Context) Citation Context ...amations on general issues of informationsquality, credibility and availability. The COB also expressed the necessity of thesdevelopment of specific audit guidelines for Internet financial reporting (=-=COB, 2000-=-).sThey are found concerned about the distribution of false information via web sites andsother electronic means.sEVALUATION OF INTERNET BASED FINANCIALsREPORTING IN BANGLADESHs13 Bangladesh is a deve...
1	Financial Accounting; 5th Edition - Eskew, Jensen - 1996
1	A proposal for Electronic Filing and Reporting of Business Performance Information. Singapore: Institute of Certified Public Accountants of Singapore - ICPAS - 2001 (Show Context) Citation Context ...ual reports, natural contextual linksbetween the information may not be appropriate.sInstitute of Certified Public Accountants of Singapore (ICPAS)sIn 2001 the ICPAS has published a discussion paper (=-=ICPAS 2001-=-) on electronicsfiling and reporting of business information. In this paper, web-based financialsreporting has been regarded as cheaper and easier than financial reporting on paper.sThey have necessar...
1	Electronic Communications with Shareholders: A Guide to Recommended Best Practice. London: Institute of Chartered Secretaries and Administrators - ICSA - 2000 (Show Context) Citation Context ...ance the qualitysof the web site and ensure the credibility of the information dissimilated to thesinvestors.sInstitute of Chartered Secretaries and Administrators (ICSA), UKsA consultative document (=-=ICSA, 2000-=-) on electronic communication has beensproduced by the Institute of Chartered Secretaries and Administrators of UnitedsKingdom works as guidance for companies. This paper discussed extensively thespro...
1	An Introduction to XBRL”, Working Paper - Richards, Smith - 2004 (Show Context) Citation Context ...amework that provides the financialscommunity with a standard-based method to prepare and publish financial statementssin a variety of formats and automatically exchange the information they contains(=-=Richards and Smith, 2004-=-). XBRL is not about establishing new accountingsstandards but enhancing the usability of the ones that we have through the digitalslanguage of business. XBRL will not require additional disclosure fr...