An analysis of preconditions for EBR in Europe and the United States

被引：2

作者：

Bonsón E. ^{[2
]}

Cortijo V. ^{[1
]}

Escobar T. ^{[2
]}

机构：

[1] Stonehill College, Easton, MA 02357

来源：

International Journal of Disclosure and Governance | 2011年 / 8卷 / 3期

关键词：

disclosure index; Enhanced Business Reporting model; eXtensible Business Reporting Language (XBRL); information technologies; Internet reporting;

D O I：

10.1057/jdg.2011.7

中图分类号：

学科分类号：

摘要：

The objective of this article is to analyze the extent to which the Internet helps overcome content limitations of the traditional business reporting model. To reach this goal, we examine the existing gap between the information that the Enhanced Business Reporting (EBR) framework suggests companies to disclose and the information that they currently provide. We select a sample of 200 companies (100 from the United States and 100 from Europe) and check whether companies currently disclose information suggested by the EBR framework. We find that more than 60 per cent of European and North American companies currently disclose information about different categories of the EBR framework. Both regions, Europe and the United States, follow similar reporting practices. We conclude that emerging technologies contribute to overcome the content limitations of the traditional business reporting model. Nevertheless, the results suggest that European and North American companies still have more room to improve their reporting practices to reduce the gap between their current disclosure practices and the ones suggested by the EBR framework. © 2011 Macmillan Publishers Ltd.

引用

页码：229 / 251

页数：22

共 46 条

[31]

Making Corporate Reports Valuable, (1988)

[32]

Lev B., Zambon E., Intangibles and intellectual capital: An introduction to a special issue, European Accounting Review, 12, pp. 597-603, (2003)

[33]

Marston C.L., Shrives P.J., The use of disclosure indices in accounting research: A review article, The British Accounting Review, 23, 3, pp. 195-210, (1991)

[34]

Pirchegger B., Schader H., Wagenhofer A., Financial information on the Internet. A survey of the homepages of Austrian companies, European Accounting Review, 8, 2, pp. 383-395, (1999)

[35]

Rimerman W.T., The changing significance of financial statements, Journal of Accountancy, pp. 79-83, (1990)

[36]

Sanchez M.P., Chaminade C., Olea M., Management of intangibles: An attempt to build a theory, Journal of Intellectual Capital, 1, pp. 312-327, (2002)

[37]

Schreiner I., Pennie K., Newbrough J., Interviewer falsification in census bureau surveys, Proceedings of the Section of Survey Research Methods, pp. 491-496, (1988)

[38]

Sengupta P., Corporate disclosure quality and the cost of debt, The Accounting Review, 73, 4, pp. 459-474, (1998)

[39]

Van Der Zouwen J., Interviewer and survey researcher, Bulletin de Méthodologie Sociologique, 89, pp. 49-64, (2006)

[40]

Van Meter K., Studying survey interviewers: A call for research and an overview, Bulletin de M é Thodologie Sociologique, 88, pp. 51-71, (2005)

← 1 2 3 4 5 →