Journal of Contemporary Issues in Business and Government

Source ID:00000180
Volume 27, Issue 6, 2021, Pages 989-1001, Page Count - 13


Devaraja Nayaka K. M (1)

(1) Associate Professor, Department of Commerce and Management, Acharya Bangalore B-School, Bangalore University, Bengaluru, Karnataka, India.

Manuscript ID:- 00000-87928
Access Type : Open Access
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Cite this article:Devaraja Nayaka K. M,  A Study Of Internet Financial Reporting (ifr) In Indian Banking Sector, Journal of Contemporary Issues in Business and Government, 2021, 27(6), PP.989-1001

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The Internet offers a new medium for presentation of financial reports by companies. New applications, new users and faster connections have spurred the Internet to become an important medium for communication, information dissemination and commerce. The need for information disclosure stems from market failures caused by low disclosure of relevant information for users resulting in information asymmetry. The voluntary nature of information provided on the internet by the publicly listed companies has resulted in nonuniformity in their disclosures.
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 Internet Financial Reporting (IFR) Disclosure Index and the tests are conducted by measuring IFR index of as a dependent variable and the above five independent variables in 32 banking sample companies selected from BSE-500. The results indicated that IFR index of Indian banking sector was very strongly associated with market capitalization.
Author Keywords
IFR Market Capitalization Debt-Asset Ratio Profit Financial Performance Stock Price Banking Sector

ISSN Print: 2204-1990 ISSN Online: 1323-6903
Source Type: Journals Document Type: Journal Article
Publication Language: English DOI:
Abbreviated Journal Title: Access Type: Open Access
Publisher Name: Society of Business and Management Resource Licence: CC BY-NC
Major Subject:Social Sciences and Humanities Subject Area classification: Economics, Econometrics and Finance
Subject area: Finance Source: SCOPEDATABASE