CORPORATE INTERNET FINANCIAL REPORTING: A CROSS COUNTRY ANALYSIS IN ASIA PACIFIC
This study aims to provide a comparative analysis of the quality of Corporate Internet Financial Reporting practices in Asia Pacific. Additionally, this research also aims to test the relationship between firm size, listing age, internationalization, and auditor size on CIFR practices. CIFR disclosure is measured by an index developed by Ahmed et al. (2017) by its comprehensive and latest measure of CIFR practice. The population in this study are all publicly listed companies in Australia, Si…
