An empirical study of the impact of internet financial reporting on stock prices

Syou Ching Lai, Cecilia Lin, Hung Chih Li, Frederick H. Wu

研究成果: Article同行評審

15 引文 斯高帕斯(Scopus)

摘要

This study examines the economic consequences of internet financial reporting (IFR) in Taiwan. The results show that the stock prices of IFR firms change more quickly than those of the non-IFR firms using Akaike's (1969) Final Prediction Error (FPE) methodology. Second, the results from the event study methodology show that the cumulative abnormal returns of the firms with IFR are significantly higher than those of the firms without IFR. Lastly, the results indicate that firms with a higher degree of information transparency yield a higher abnormal return on their stock prices.

原文English
頁(從 - 到)1-26
頁數26
期刊International Journal of Digital Accounting Research
10
DOIs
出版狀態Published - 2010

All Science Journal Classification (ASJC) codes

  • 會計
  • 金融
  • 資訊系統與管理

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