INTERNET FINANCIAL REPORTING: THE CASE OF TURKEY

BOZCUK A., ARZOVA S. B., ASLAN S.

2nd Annual EuroMed Conference of the EuroMed-Academy-of-Business, Salerno, Italy, 26 - 28 October 2009, pp.300-311, (Full Text) identifier

  • Publication Type: Conference Paper / Full Text
  • City: Salerno
  • Country: Italy
  • Page Numbers: pp.300-311
  • Keywords: Internet Financial Reporting (IFR), Turkey, Mandatory disclosures, Voluntary disclosures
  • Akdeniz University Affiliated: Yes

Abstract

Purpose - The purpose of our paper is to investigate the current state of internet financial reporting in light of the recent regulatory changes in the financial reporting environment of Turkish firms. Although these regulations only cover publicly listed firms, there has also been some usage of the internet as a means of disseminating financial information by large unlisted firms. However, we do not know the scale and scope of such voluntary financial disclosures or how they have changed over time.