IDEAS home Printed from https://ideas.repec.org/a/vrs/organi/v47y2014i4p254-266n1001.html
   My bibliography  Save this article

Users’ Perceptions on Internet Financial Reporting

Author

Listed:
  • Dolinšek Tatjana

    (Faculty of Commercial and Business Sciences, Lava 7, 3000 Celje, Slovenia)

  • Tominc Polona

    (University of Maribor, Faculty of Economic and Business, Razlagova 14, 2000 Maribor)

  • Skerbinjek Andreja Lutar

    (University of Maribor, Faculty of Economic and Business, Razlagova 14, 2000 Maribor)

Abstract

Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation. Design/ Methodology/ Approach: This research has two parts: in the first part, we summarised the actual situation regarding publishing of internet financial reporting on a sample of large companies in Slovenia (n=110) while, in the second part, we conducted a survey with which we assessed the expectations of users as regards of accounting information (n=127). We then compared users’ expectations with the actual situation, analysed by evaluation of 110 websites of Slovene companies. Results: In the research we found that 52.6% of companies publish their accounting information on their websites and that on average 40.2% of users actually make use of this information We found that users have evaluated all four of characteristics: reliability, credibility, usefulness and sufficiency above average, whereby they evaluated usefulness with the highest grade and sufficiency with the lowest. Conclusion: The results of this research can offer companies a feedback on users’ expectations, particularly in cases where these expectations are greater than the actual situation. We have determined that users generally want information that indicates the financial status of a company (such as the Rating Report and data on the company’s liquidity), as these information are currently expected by users but available information do not meet their need in full.

Suggested Citation

  • Dolinšek Tatjana & Tominc Polona & Skerbinjek Andreja Lutar, 2014. "Users’ Perceptions on Internet Financial Reporting," Organizacija, Sciendo, vol. 47(4), pages 254-266.
    • Handle: RePEc:vrs:organi:v:47:y:2014:i:4:p:254-266:n:1001
    DOI: 10.2478/orga-2014-0019
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/orga-2014-0019
    Download Restriction: no
    File URL: https://libkey.io/10.2478/orga-2014-0019?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Joanna Dyczkowska, 2014. "Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 50-81, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohammed Ali Ahmed Al-Sharafi & Shu Tong & Abdullah Aloqab, 2021. "The Effective Role of Internal Factors on Reconstructing Telecom Companies: The Case of Yemen Telecom," Sustainability, MDPI, vol. 13(3), pages 1-23, February.
    2. Dolinšek Tatjana, 2020. "Application of statistical methods in Internet financial information analysis," Croatian Review of Economic, Business and Social Statistics, Sciendo, vol. 6(1), pages 43-55, May.
    3. David Čevela, 2016. "Quality of Information Disclosed in Annual Reports of Listed Companies in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 21-36.
    4. Yousef Alwardat, 2019. "Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 201-201, August.
    5. Yousef Ali Alwardat, 2020. "Internet Financial Reporting Disclosure in the Saudi Listed Manufacturing Companies," Business and Management Research, Business and Management Research, Sciedu Press, vol. 9(3), pages 1-13, September.
    6. Mateusz Mogilski, 2018. "Internet Reporting Index of Companies Listed in the Alternative Trading System New Connect Organized by the Warsaw Stock Exchange (Indeks Raportowania Internetowego spolek notowanych w alternatywnym s," Research Reports, University of Warsaw, Faculty of Management, vol. 1(27), pages 105-117.
    7. Nadia Albu & Ruxandra Adriana Mateescu, 2015. "The Relationship between Entrepreneurship and Corporate Governance The Case of Romanian listed Companies," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(38), pages 1-44, February.
    8. Helmi A. Boshnak, 2021. "Internet Financial Reporting Practices in Saudi Arabia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 1-15, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:organi:v:47:y:2014:i:4:p:254-266:n:1001. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.