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dc.contributor.authorLai, Syou-Ching
dc.contributor.authorLin, Cecilia
dc.contributor.authorLi, Hung-Chih
dc.date.accessioned2010-05-06T11:09:04Z
dc.date.available2010-05-06T11:09:04Z
dc.date.issued2010-05-06T11:09:04Z
dc.identifier.urihttp://hdl.handle.net/10272/3341
dc.description.abstractThis 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-FR 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 theirstock prices.en_US
dc.language.isoengen_US
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.titleAn empirical study of the impact of internet financial reporting on stock pricesen_US
dc.typeinfo:eu-repo/semantics/articleen_US
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess


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Atribución-NoComercial-SinDerivadas 3.0 España
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