The importance of Internet Financial Reporting (IFR) to users is discussed in various research studies. Size, profitability, foreign listing and industry types are some of the determinants to disseminate more financial and nonfinancial information on the internet. However, the evidence of the...

In recent years, online disclosure of financial information has become a common practice in developed countries. Developing countries, however, face several obstacles that hinder such dissemination of financial information. These obstacles relate to technology, culture, cost and other factors....

Due to increasing globalisation, accounting practices and individual investment decisions are no longer constrained by national borders. However, we believe individual practices and decisions are constrained by societal culture due to its impact on the development and setting of national...

This paper reports on a study on how Integrated Information Systems (IISs) support financial project management in a medium-sized consulting company. The study applies the case study method and the Constructive Research Approach (CRA). It was found that the Enterprise Resource Planning (ERP)...

We investigate the role of adjustment costs and other firm-specific variables like tangibility, growth opportunity, size of the company, profitability, volatility, nondebt tax shields and uniqueness of the company in the determination of capital structure in the case of 793 Indian manufacturing...

Zhang (2006) investigated the role of information uncertainty in short-term Capital Assets Pricing Model (CAPM) anomalies and cross-sectional variation in stock returns. He provided evidence suggesting that "investors tend to underreact more to new information when there is more ambiguity with...

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...

This study examines whether firms expand accounting disclosures in response to perceived market undervaluation. Using a signalling theory framework, this paper predicts that managers will use disclosures to align the market's expectations about future earnings performance with their own. We...

Internet Financial Reporting (IFR) is fast becoming the norm in most western countries; however, little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of IFR by companies listed on the Muscat Securities Market (MSM) in Oman and...