By Dr. Mathew Tsamenyi, Dr. Shahzad Uddin
Accounting examine in rising economies has grown during the last 20 years. this is often in part as a result of the expanding realisation that accounting has a critical position to play within the improvement of those economies. Accounting can give a contribution to firm improvement, governance advancements and advertise overseas direct funding. furthermore, the expanding integration of the realm economic system has ended in an important curiosity in knowing accounting structures in rising economies. The articles within the quantity give a contribution immensely to our realizing of the way accounting capabilities in rising economies. The papers have tested a number of matters together with the adoption of overseas monetary Reporting criteria (IFRS), net monetary reporting, the affects of possession focus and board features on enterprise functionality, governance practices of corporations, company social accountability and environmental accounting, similar celebration transactions, budgetary practices, activity-based costing, and women and the accounting career. The papers have supplied vast ranging empirical and theoretical concerns that would have coverage implications and in addition generate destiny educational debates. total, the quantity advances debate at the position of accounting in several varieties of businesses in rising economies. We think the viewers will locate the papers attention-grabbing and insightful by way of theoretical improvement, practices, coverage implications and destiny study instructions.
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IFR has been of great interest to regulators and accounting bodies. g. IASC, 1999; FASB, 2000; IFAC, 2002; ICAEW, 2004). However, IFR in general is currently unregulated and due to the worldwide nature of the Internet, the application of traditional regulations and laws to IFR may not be appropriate. It has been argued that there is a need for standards to be developed in relation to IFR (IASC, 1999; Lotfy, 2003; Tawﬁk, 2001). 3 At the time of doing this study, IFR in Egypt was unregulated and voluntary.
Wallace, R. S. O. (1988). Intranational and international consensus on the importance of disclosure items in ﬁnancial reports: A Nigerian case study. British Accounting Review (December), 223–265. COMPANY CHARACTERISTICS AS DETERMINANTS OF INTERNET FINANCIAL REPORTING IN EMERGING MARKETS: THE CASE OF EGYPT Abdelmohsen M. Desoky ABSTRACT Purpose – The purpose of this article is to examine the Internet ﬁnancial reporting (IFR) practice by listed companies in Egypt as one of the emerging markets (EMs) and investigate empirically some company characteristics as determinants of such practice.
Internet ﬁnancial reporting (IFR1) has many beneﬁts such as low cost, wider reach, frequency and speed. However, it varies across companies and across countries. g. Jensen & Meckling, 1976; Morris, 1987; Cooke, 1989). The theories include agency theory, signalling theory, capital market theory and cost–beneﬁt analysis. Theories explaining voluntary disclosure may be relevant in the context of the IFR (Craven & Marston, 1999). g. g. Ashbaugh, Johnstone, & Warﬁeld, 1999; Brennan & Hourigan, 2000; Debreceny, Gray, & Rahman, 2002; Ismail, 2002; Joshi & Al-Modhahki, 2003; Oyelere, Laswad, & Fisher, 2003; Marston & Polei, 2004; Bollen, Hassink, & Bozic, 2006; Aly & Simon, 2008; Juhmani, 2008).