International Journal of Social and Economic Research
  • Year: 2017
  • Volume: 7
  • Issue: 3

Determinants of internet financial reporting (IFR): A study of Indian corporate sector

*Assistant Professor, The College of Economics, Management & Information Systems, University of Nizwa, Sultanate of Oman

**Former Professor of Commerce, DOS in Commerce, Mansagangotri, University of Mysore

Online published on 13 November, 2017.

Abstract

The objective of the present study is to test whether is any significant influence of market capitalization, debt-asset ratio, financial performance, profit level, and stock price on IFR Disclosure Index and the tests are conducted by measuring IFR index as a dependent variable and the above five independent variables in 252 sample companies selected from BSE-500 on the basis of stratified random sampling. The results indicated that IFR index was very strongly associated with market capitalization

Keywords

IFR, Market Capitalization, Debt-Asset Ratio, Profit, Financial Performance, Stock Price