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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。
With the widespread use of the Internet, some companies began to voluntarily implement online financial reports. This paper presents a decision model of network financial reporting, which integrates the company characteristics found in the existing research into an organic theoretical system and tests the theoretical model by using Chinese data. The results showed that the influence of the company’s voluntary implementation of the online financial report was verified by the company characteristics such as management shareholdings, whether to employ the “Big Four”, audit opinion type, industry type and company size.