How to cite this paper
Ghodrati, H & Taghizad, G. (2014). A study on the effect of financial reports on firms’ share value.Management Science Letters , 4(9), 1985-1994.
Refrences
Ahmed, K., & Courtis, J. K. (1999). Associations between corporate characteristics and disclosure levels in annual reports: a meta-analysis. The British Accounting Review, 31(1), 35-61.
Ashbaugh, H., Johnstone, K. M., & Warfield, T. D. (1999). Corporate reporting on the Internet. Accounting horizons, 13(3), 241-257.
Arab MazarYazdi, M. (2004). Financial reporting in the age of electronic trading. Financial reporting seminar and future transformations, Tehran, Iran [In Persian].
Arab Mazar Yazdi, M., Hassani, E., & Dariabi, A. (2006). Security in financial reporting services based on the internet. Accountant, 21(174) [In Persian].
Arab MazarYazdi, M. (2005). Web-based financial reporting, future perspective, accountant, monthly periodical of Iran & apos; s professional accountants & apos; association, 167 [In Persian].
Abdolahi, A., Monzavi, T. (2011). Identifying and classifying of dismantling scenarios in extendable business reporting language in Iran invest market. Periodical of stock exchange market, 4th year Periodical of Tehran stock exchange, 6 [In Persian].
Arthur, A. (2001). It & apos; s raining news: A study of more frequent reporting by large companies.
Allam, A., & Lymer, A. (2003). Developments in Internet financial reporting: review and analysis, across five developed countries. The international journal of digital accounting research, 3, 6.
Garc?a-Borbolla Fern?ndez, A., Larr?n Jorge, M., & L?pez, R. (2005). Empirical evidence concerning SMEs & apos; corporate websites: explaining factors, strategies and reporting. The International Journal of Digital Accounting Research, 5, 6.
Beattie, V. (Ed.). (1999). Business Reporting: The Inevitable Change?. Edinburgh, UK: Institute of Chartered Accountants of Scotland.
Brennan, N., & Hourigan, D. (1998). Corporate reporting on the Internet by Irish companies.
Bons?n Ponte, E., & Escobar, T. (2002). A survey on voluntary disclosure on the internet: empirical evidence from 300 European Union companies. The International Journal of Digital Accounting Research, 2, 8.
Beattie, V., & Pratt, K. (2003). Issues concerning web-based business reporting: an analysis of the views of interested parties. The British Accounting Review, 35(2), 155-187.
Bager, S., & Lefrell, A. (2005). Elektoniskt rapportering: En studie av XBRL och dess inverkan p? rapporternas j?mf?rbarhet och relevans.
Beattie, V., & Pratt, K. (2003). Issues concerning web-based business reporting: an analysis of the views of interested parties. The British Accounting Review, 35(2), 155-187.
Boritz, J. E., & NO, W. G. (2004). CAP Forum on E?Business: Assurance Reporting for XML?Based Information Services: XARL (Extensible Assurance Reporting Language)*. Canadian Accounting Perspectives, 3(2), 207-233.
Bons?n, E., Cortijo, V., & Escobar, T. (2009). Towards the global adoption of XBRL using International Financial Reporting Standards. International Journal of Accounting Information Systems, 10(1), 46-60.
BozorgAsl, M., & Valipoorrokni, J. (2006). Knowing concepts and applications of extendable commercial official language. Official Accountants, 9(8) [In Persian].
Craven .B.M & C.L., Marston (1999). "Financial Reporting on the Internet by Leading UK companies". The European Accounting Review, Vol.8.No.2
Craven, B. M., & Marston, C. L. (1999). Financial reporting on the Internet by leading UK companies. European Accounting Review, 8(2), 321-333.
Chang, C., & Jarvenpaa, S. (2005). Pace of information systems standards development and implementation: the case of XBRL. Electronic Markets, 15(4), 365-377.
Chiang, H. T., & Chia, F. (2005). An empirical study of corporate governance and corporate performance. Journal of American Academy of Business, 6(1), 95-101.
CSA (2007). Notice XBRL Filing Program and Request for Volunteers.
Debreceny, R., & Gray, G. L. (1999). Financial reporting on the Internet and the external audit. European Accounting Review, 8(2), 335-350.
Debreceny, R., & Gray, G. L. (1999). Financial reporting on the Internet and the external audit. European Accounting Review, 8(2), 335-350.
Debreceny, R., & Gray, G. L. (2001). The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems, 2(1), 47-74.
Doolin, B., & Troshani, I. (2007). Organizational adoption of XBRL. Electronic Markets, 17(3), 199-209.
Ettredge, M., Richardson, V. J., & Scholz, S. (2001). The presentation of financial information at corporate web sites. International Journal of Accounting Information Systems, 2(3), 149-168.
Etemadi serif et al. (2006) Evaluating information technology impact on quality characteristics of accounting information. Accounting and Auditing Evaluations, 42, 3-24 [In Persian].
Farivar Lilan, F. (2007). Evaluating helpful factors for accounting in extendible reporting environment. Master thesis in the field of accounting, Azad University of Tehran, Accounting and management department.
Gray, G. L., & Debreceny, R. (1997, November). Corporate reporting on the internet: opportunities and challenges. In Seventh Asian-Pacific Conference on International Accounting Issues.
Haasbroek, F. (2002). Dissemination of annual report information on the internet by South African companies (Doctoral dissertation, Rand Afrikaans University).
Hassas Delaney, Y., & Yahya Pour, A.A. (2002). Electronic commercial reporting. Periodical of Management Studies, 33 [In Persian].
Hedlin, P. (1999). The Internet as a vehicle for investor relations: the Swedish case. European Accounting Review, 8(2), 373-381.
Hodge F.D, Kennedy J.J. and Maines L.A. Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?. The Accounting Review 2004; 79(3): 687-703.
Iacovou, C. L., Benbasat, I., & Dexter, A. S. (1995). Electronic data interchange and small organizations: adoption and impact of technology. MIS Quarterly, 465-485.
Khairi, M. (2008). Evaluating causes for not applying financial extendable reporting language light uranium companies. Master thesis in the field of accounting, Azad University of Tehran, Accounting department.
Khadaroo, M. I. (2005). Business Reporting on The internet in Malaysia and Singapore: A comparative study. Corporate communications: An international journal, 10(1), 58-68.
Kelton, A. S., & Yang, Y. W. (2008). The impact of corporate governance on Internet financial reporting. Journal of Accounting and Public Policy, 27(1), 62-87.
Kelton, A. S., & Pennington, R. R. (2012). Internet financial reporting: The effects of information presentation format and content differences on investor decision making. Computers in Human Behavior, 28(4), 1178-1185.
Louwers, T. J., Pasewark, W. R., & Typpo, E. W. (1996). The Internet: Changing the way corporations tell their story. CPA JOURNAL, 66, 24-29.
Lymer, A. (1999). Internet and the future of reporting in Europe. European Accounting Review, 8(2), 289-301.
Larr?n Jorge, M., & Giner, B. (2002). The use of the internet for corporate reporting by Spanish companies. The International Journal of Digital Accounting Research, 2, 8.
Lawson, R., Alcock, C., Cooper, J., & Burgess, L. (2003). Factors affecting adoption of electronic commerce technologies by SMEs: an Australian study. Journal of small business and enterprise development, 10(3), 265-276.
Lymer, A., & Debreceny, R. (2003). The auditor and corporate reporting on the internet: challenges and institutional responses. International Journal of Auditing, 7(2), 103-120.
Mahdavi Pour A. (2004). Effective factors on revealing financial information through internet in websites of accepted companies in Tehran [In Persian].
Mirmojrian, H., & and Shahshahni, S. M. H. (2010). Decision-making effectiveness in financial reporting within the global vast environment, Accountant Magazine, 35 [In Persian].
Marston, C., & Leow, C. Y. (1998, April). Financial reporting on the Internet by leading UK companies. In 21st Annual Congress of the European Accounting Association, Antwerp, Belgium.
Marston, C., & Polei, A. (2004). Corporate reporting on the Internet by German companies. International Journal of Accounting Information Systems, 5(3), 285-311.
Nikoomaram, H., & Shekari, N. (2010). Relating extendable financial reporting pleaded the characteristics of accounting information quality from senior accountants & apos; viewpoint in accepted companies of stock exchange markets. Management Accounting Magazine, 3(6) [In Persian].
Petravick, S., & Gillett, J. (1996). Financial reporting on the world wide web. Management Accounting, 78, 26-29.
Pirchegger, B., & Wagenhofer, A. (1999). Financial information on the internet: a survey of the homepages of Austrian companies. European Accounting Review, 8(2), 383-395.
Pirchegger, B., & Wagenhofer, A. (1999). Financial information on the internet: a survey of the homepages of Austrian companies. European Accounting Review, 8(2), 383-395.
Rotchanakitumnuai, S., & Speece, M. (2003). Barriers to internet banking adoption: a qualitative study among corporate customers in Thailand. International Journal of Bank Marketing, 21(6/7), 312-323.
Premuroso, R. F., & Bhattacharya, S. (2008). Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?. International Journal of Accounting Information Systems, 9(1), 1-20.
Poorzamani, Z., & Sanai, F. (2013). “Internet reporting effect on a stock price” scientific – exploratory periodical of financial knowledge of analyzing stock exchange market, Accountant, 6(17) [In Persian].
Simpson, M., & Docherty, A. J. (2004). E-commerce adoption support and advice for UK SMEs. Journal of Small Business and Enterprise Development, 11(3), 315-328.
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation.
Tidd, J., Pavitt, K., & Bessant, J. (2001). Managing innovation (Vol. 3). Chichester: Wiley.
Ismail, T. H. (2002). An empirical investigation of factors influencing voluntary disclosure of financial information on the internet in the GCC countries. Available at SSRN 420700.
Khan, T. (2007). Internet financial reporting: disclosure about companies on websites. Journal of Business Systems, Governance and Ethics, 2(2), 20-35.
Troshani, I., & Rao, S. (2007). Drivers and inhibitors to XBRL adoption: A qualitative approach to build a theory in under-researched areas. International Journal of E-Business Research (IJEBR), 3(4), 98-111.
Troshani, I., & Doolin, B. (2007). Innovation diffusion: a stakeholder and social network view. European Journal of Innovation Management, 10(2), 176-200.
Canadian Institute of Chartered Accountants. (1999). The impact of technology on financial and business reporting. Canadian Institute of Chartered Accountants.
Wallman, S. M. (1997). The future of accounting and financial reporting, part IV:" access" accounting. Accounting Horizons, 11, 103-116.
XIAO, Z. Z., Dyson, J. R., & Powell, P. L. (1996). The impact of information technology on corporate financial reporting: a contingency perspective. The British Accounting Review, 28(3), 203-227.
Zezhong Xiao, J., John Jones, M., & Lymer, A. (2005). A conceptual framework for investigating the impact of the internet on corporate financial reporting. The International Journal of Digital Accounting Research, 5, 6.
Yoon, H., Zo, H., & Ciganek, A. P. (2011). Does XBRL adoption reduce information asymmetry?. Journal of Business Research, 64(2), 157-163.
Ashbaugh, H., Johnstone, K. M., & Warfield, T. D. (1999). Corporate reporting on the Internet. Accounting horizons, 13(3), 241-257.
Arab MazarYazdi, M. (2004). Financial reporting in the age of electronic trading. Financial reporting seminar and future transformations, Tehran, Iran [In Persian].
Arab Mazar Yazdi, M., Hassani, E., & Dariabi, A. (2006). Security in financial reporting services based on the internet. Accountant, 21(174) [In Persian].
Arab MazarYazdi, M. (2005). Web-based financial reporting, future perspective, accountant, monthly periodical of Iran & apos; s professional accountants & apos; association, 167 [In Persian].
Abdolahi, A., Monzavi, T. (2011). Identifying and classifying of dismantling scenarios in extendable business reporting language in Iran invest market. Periodical of stock exchange market, 4th year Periodical of Tehran stock exchange, 6 [In Persian].
Arthur, A. (2001). It & apos; s raining news: A study of more frequent reporting by large companies.
Allam, A., & Lymer, A. (2003). Developments in Internet financial reporting: review and analysis, across five developed countries. The international journal of digital accounting research, 3, 6.
Garc?a-Borbolla Fern?ndez, A., Larr?n Jorge, M., & L?pez, R. (2005). Empirical evidence concerning SMEs & apos; corporate websites: explaining factors, strategies and reporting. The International Journal of Digital Accounting Research, 5, 6.
Beattie, V. (Ed.). (1999). Business Reporting: The Inevitable Change?. Edinburgh, UK: Institute of Chartered Accountants of Scotland.
Brennan, N., & Hourigan, D. (1998). Corporate reporting on the Internet by Irish companies.
Bons?n Ponte, E., & Escobar, T. (2002). A survey on voluntary disclosure on the internet: empirical evidence from 300 European Union companies. The International Journal of Digital Accounting Research, 2, 8.
Beattie, V., & Pratt, K. (2003). Issues concerning web-based business reporting: an analysis of the views of interested parties. The British Accounting Review, 35(2), 155-187.
Bager, S., & Lefrell, A. (2005). Elektoniskt rapportering: En studie av XBRL och dess inverkan p? rapporternas j?mf?rbarhet och relevans.
Beattie, V., & Pratt, K. (2003). Issues concerning web-based business reporting: an analysis of the views of interested parties. The British Accounting Review, 35(2), 155-187.
Boritz, J. E., & NO, W. G. (2004). CAP Forum on E?Business: Assurance Reporting for XML?Based Information Services: XARL (Extensible Assurance Reporting Language)*. Canadian Accounting Perspectives, 3(2), 207-233.
Bons?n, E., Cortijo, V., & Escobar, T. (2009). Towards the global adoption of XBRL using International Financial Reporting Standards. International Journal of Accounting Information Systems, 10(1), 46-60.
BozorgAsl, M., & Valipoorrokni, J. (2006). Knowing concepts and applications of extendable commercial official language. Official Accountants, 9(8) [In Persian].
Craven .B.M & C.L., Marston (1999). "Financial Reporting on the Internet by Leading UK companies". The European Accounting Review, Vol.8.No.2
Craven, B. M., & Marston, C. L. (1999). Financial reporting on the Internet by leading UK companies. European Accounting Review, 8(2), 321-333.
Chang, C., & Jarvenpaa, S. (2005). Pace of information systems standards development and implementation: the case of XBRL. Electronic Markets, 15(4), 365-377.
Chiang, H. T., & Chia, F. (2005). An empirical study of corporate governance and corporate performance. Journal of American Academy of Business, 6(1), 95-101.
CSA (2007). Notice XBRL Filing Program and Request for Volunteers.
Debreceny, R., & Gray, G. L. (1999). Financial reporting on the Internet and the external audit. European Accounting Review, 8(2), 335-350.
Debreceny, R., & Gray, G. L. (1999). Financial reporting on the Internet and the external audit. European Accounting Review, 8(2), 335-350.
Debreceny, R., & Gray, G. L. (2001). The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems, 2(1), 47-74.
Doolin, B., & Troshani, I. (2007). Organizational adoption of XBRL. Electronic Markets, 17(3), 199-209.
Ettredge, M., Richardson, V. J., & Scholz, S. (2001). The presentation of financial information at corporate web sites. International Journal of Accounting Information Systems, 2(3), 149-168.
Etemadi serif et al. (2006) Evaluating information technology impact on quality characteristics of accounting information. Accounting and Auditing Evaluations, 42, 3-24 [In Persian].
Farivar Lilan, F. (2007). Evaluating helpful factors for accounting in extendible reporting environment. Master thesis in the field of accounting, Azad University of Tehran, Accounting and management department.
Gray, G. L., & Debreceny, R. (1997, November). Corporate reporting on the internet: opportunities and challenges. In Seventh Asian-Pacific Conference on International Accounting Issues.
Haasbroek, F. (2002). Dissemination of annual report information on the internet by South African companies (Doctoral dissertation, Rand Afrikaans University).
Hassas Delaney, Y., & Yahya Pour, A.A. (2002). Electronic commercial reporting. Periodical of Management Studies, 33 [In Persian].
Hedlin, P. (1999). The Internet as a vehicle for investor relations: the Swedish case. European Accounting Review, 8(2), 373-381.
Hodge F.D, Kennedy J.J. and Maines L.A. Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?. The Accounting Review 2004; 79(3): 687-703.
Iacovou, C. L., Benbasat, I., & Dexter, A. S. (1995). Electronic data interchange and small organizations: adoption and impact of technology. MIS Quarterly, 465-485.
Khairi, M. (2008). Evaluating causes for not applying financial extendable reporting language light uranium companies. Master thesis in the field of accounting, Azad University of Tehran, Accounting department.
Khadaroo, M. I. (2005). Business Reporting on The internet in Malaysia and Singapore: A comparative study. Corporate communications: An international journal, 10(1), 58-68.
Kelton, A. S., & Yang, Y. W. (2008). The impact of corporate governance on Internet financial reporting. Journal of Accounting and Public Policy, 27(1), 62-87.
Kelton, A. S., & Pennington, R. R. (2012). Internet financial reporting: The effects of information presentation format and content differences on investor decision making. Computers in Human Behavior, 28(4), 1178-1185.
Louwers, T. J., Pasewark, W. R., & Typpo, E. W. (1996). The Internet: Changing the way corporations tell their story. CPA JOURNAL, 66, 24-29.
Lymer, A. (1999). Internet and the future of reporting in Europe. European Accounting Review, 8(2), 289-301.
Larr?n Jorge, M., & Giner, B. (2002). The use of the internet for corporate reporting by Spanish companies. The International Journal of Digital Accounting Research, 2, 8.
Lawson, R., Alcock, C., Cooper, J., & Burgess, L. (2003). Factors affecting adoption of electronic commerce technologies by SMEs: an Australian study. Journal of small business and enterprise development, 10(3), 265-276.
Lymer, A., & Debreceny, R. (2003). The auditor and corporate reporting on the internet: challenges and institutional responses. International Journal of Auditing, 7(2), 103-120.
Mahdavi Pour A. (2004). Effective factors on revealing financial information through internet in websites of accepted companies in Tehran [In Persian].
Mirmojrian, H., & and Shahshahni, S. M. H. (2010). Decision-making effectiveness in financial reporting within the global vast environment, Accountant Magazine, 35 [In Persian].
Marston, C., & Leow, C. Y. (1998, April). Financial reporting on the Internet by leading UK companies. In 21st Annual Congress of the European Accounting Association, Antwerp, Belgium.
Marston, C., & Polei, A. (2004). Corporate reporting on the Internet by German companies. International Journal of Accounting Information Systems, 5(3), 285-311.
Nikoomaram, H., & Shekari, N. (2010). Relating extendable financial reporting pleaded the characteristics of accounting information quality from senior accountants & apos; viewpoint in accepted companies of stock exchange markets. Management Accounting Magazine, 3(6) [In Persian].
Petravick, S., & Gillett, J. (1996). Financial reporting on the world wide web. Management Accounting, 78, 26-29.
Pirchegger, B., & Wagenhofer, A. (1999). Financial information on the internet: a survey of the homepages of Austrian companies. European Accounting Review, 8(2), 383-395.
Pirchegger, B., & Wagenhofer, A. (1999). Financial information on the internet: a survey of the homepages of Austrian companies. European Accounting Review, 8(2), 383-395.
Rotchanakitumnuai, S., & Speece, M. (2003). Barriers to internet banking adoption: a qualitative study among corporate customers in Thailand. International Journal of Bank Marketing, 21(6/7), 312-323.
Premuroso, R. F., & Bhattacharya, S. (2008). Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?. International Journal of Accounting Information Systems, 9(1), 1-20.
Poorzamani, Z., & Sanai, F. (2013). “Internet reporting effect on a stock price” scientific – exploratory periodical of financial knowledge of analyzing stock exchange market, Accountant, 6(17) [In Persian].
Simpson, M., & Docherty, A. J. (2004). E-commerce adoption support and advice for UK SMEs. Journal of Small Business and Enterprise Development, 11(3), 315-328.
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation.
Tidd, J., Pavitt, K., & Bessant, J. (2001). Managing innovation (Vol. 3). Chichester: Wiley.
Ismail, T. H. (2002). An empirical investigation of factors influencing voluntary disclosure of financial information on the internet in the GCC countries. Available at SSRN 420700.
Khan, T. (2007). Internet financial reporting: disclosure about companies on websites. Journal of Business Systems, Governance and Ethics, 2(2), 20-35.
Troshani, I., & Rao, S. (2007). Drivers and inhibitors to XBRL adoption: A qualitative approach to build a theory in under-researched areas. International Journal of E-Business Research (IJEBR), 3(4), 98-111.
Troshani, I., & Doolin, B. (2007). Innovation diffusion: a stakeholder and social network view. European Journal of Innovation Management, 10(2), 176-200.
Canadian Institute of Chartered Accountants. (1999). The impact of technology on financial and business reporting. Canadian Institute of Chartered Accountants.
Wallman, S. M. (1997). The future of accounting and financial reporting, part IV:" access" accounting. Accounting Horizons, 11, 103-116.
XIAO, Z. Z., Dyson, J. R., & Powell, P. L. (1996). The impact of information technology on corporate financial reporting: a contingency perspective. The British Accounting Review, 28(3), 203-227.
Zezhong Xiao, J., John Jones, M., & Lymer, A. (2005). A conceptual framework for investigating the impact of the internet on corporate financial reporting. The International Journal of Digital Accounting Research, 5, 6.
Yoon, H., Zo, H., & Ciganek, A. P. (2011). Does XBRL adoption reduce information asymmetry?. Journal of Business Research, 64(2), 157-163.