The development of the Internet as a medium for the dissemination of corporate financial information creates a new reporting environment. Extensive literature examines the extent and determinants of voluntary financial ...

Paper-based hard copy annual reports have been the traditional instrument for the distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...

The use of the Internet as a channel for the dissemination of corporate information is a recent and fast growing phenomenon. Indeed, it is likely that it will become the principal medium for the distribution of financial ...

Some New Zealand local authorities elect to provide financial information on their websites. Literature examining the behaviour of managers in the public sector suggests that agency relationships in the sector motivate ...