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Asian Journal of Development Matters
Year : 2014, Volume : 8, Issue : 1
First page : ( 196) Last page : ( 207)
Print ISSN : 0973-9629. Online ISSN : 0976-4674.

Internet Financial Reporting (IFR): An empirical study of practices in Indian corporate sector

Nayaka K. M. Devaraja1, Prof. Gowda K. Nanje2

1Research Scholar, DOS in Commerce, Mansagangotri, University of Mysore, Mysore-570 006

2Former Professor of Commerce, DOS in Commerce, Mansagangotri, University of Mysore

Online published on 30 August, 2014.


In the current world of globalised economies, Internet has the wide spread as mode of communication. Recently most of the companies practice to publish their financial results and other relevant information to business on their website. It has been observed that the company's disclosure on their website mainly depends up on the competitor's practices on disclosure and standards of Industry. This paper examines the relationship between firm's Characteristics like market capitalization, value added, and earnings per share, share price, dividend, sales, and current ratio with IFR disclosure. A sample of 252 companies has taken for the study. Internet Financial Reporting (IFR) Disclosure Index has been prepared and correlated with determinates of the companies to measure relationship IFR disclosure by the sample companies.



Internet Financial Reporting, Financial Reporting, Market Capitalization, Value Added, EPS, Share Price, Dividend, Sales, Current Ratio.


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