웹(Web)에 의한 상장기업의 재무정보 공시에 관한 연구

• 영문명: Corporate Financial Disclosure on Website
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 이성규(Lee Sung Kyu) 유홍성(Yoo Hong Sung)
• 간행물 정보: 『경상논집』經商論集 第20輯 第2號, 83~101쪽, 전체 19쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2006.12.30

영문 초록

  The purpose of this study is to identify the changes in the financial disclosure practices on the KOSPI 200 corporations" websites between year 2004 and 2006. The general web attributes and investor relation attributes on the website are diversified in terms of types and frequencies during the period. Also, the annual report attributes such as president"s message, corporate profile, financial summary, current stock prices, quarterly reports and link to DART are popular in 2006, along with the Hyperlink, photo and chart or graphics. It indicates that corporate financial disclosure on website has enhanced from the static presentation of financial summary in 2004 to the static presentation of extra data. The use of XBRL for the filing of financial statements would enhance the disclosure on website.

목차

Ⅰ. 서론
Ⅱ. 웹(Web) 보고에 관한 선행 연구
Ⅲ. 웹(Web)을 통한 자발적 공시에 관한 이론
Ⅳ. 웹에 의한 재무 공시 현황 및 분석
Ⅴ. 결론
참고문헌
ABSTRACT