This study analyses the determinants and consequences of internet financial reporting (IFR).
Our evidence indicates that firms use the internet to report complementary information on
firm background, management forecasts, intangible assets and on social and environmental
issues. Our results indicate that the decision to provide additional voluntary financial
disclosures through corporate websites is mostly influenced by share turnover, the future
profitability of the firm and the level of competition in the industry. Last, we find that the extent …