摘要
随着互联网的广泛运用,一些公司开始自愿实施网络财务报告。本文提出了网络财务报告决定模型,将现有研究发现的公司特征整合进一个有机的理论体系中,并利用中国的数据对该理论模型进行检验。结果发现,诸如管理层持股、是否聘请“四大”和审计意见类型、行业类型以及公司规模等公司特征对公司自愿实施网络财务报告的影响通过了检验。
Responding to the widespread adoption of the Internet,some companies voluntarily adopt IFR.Some extant literatures identity some characteristics of companies who voluntarily adopt IFR separately,and relevant theory doesn't be drawn.This paper provides a theoretical model of IFR determinates,which incorporates all characteristics of companies who adopt IFR voluntarily into an organic theoretical model,and tests the theoretical model according to Chinese data.The test finds that the decisions of adopting IFR are responsive to specific corporate attributes,such as the proportion of shares held by managers,whether the auditors is big4,the type of audit opinion,the type of industry,and the size of company.
出处
《会计研究》
CSSCI
北大核心
2005年第12期77-82,共6页
Accounting Research
基金
张天西主持的国家自然科学基金研究项目(70172011)"信息技术环境下企业财务呈报研究"的部分成果
