Web Information Disclosure and Reliance on Financial Service Industry

被引:0
|
作者
Chou, Shuching [1 ]
Lin, Fengyi [2 ]
Kuo, Yen-hui [3 ]
机构
[1] Natl Yunlin Univ Sci & Technol, Dept Grad Inst Finance, Touliu, Taiwan
[2] Natl Taipei Univ Technol, Dept Business Management, Taipei, Taiwan
[3] Natl Yunlin Univ Sci & Technol, Minist Finance, Touliu 64002, Yunlin, Taiwan
关键词
corporate governanc; information disclosure; risk management; reporting transparency; TRUST;
D O I
10.1109/ICIFE.2009.10
中图分类号
TP39 [计算机的应用];
学科分类号
081203 ; 0835 ;
摘要
This study investigates how Web users build reliance on information disclosed by the financial service industry. Unlike most prior studies that focused on business' incentives to dismiss information, this study collects Web users' perceptions, using survey questionnaires on six information categories. The results show that risk-management-related information is positively related to Web user's reliance. These findings imply that the financial service industry can rebuild public reliance through more transparent reporting on information regarding risk, especially after the turmoil resulting from the recent financial crisis.
引用
收藏
页码:17 / +
页数:2
相关论文
共 50 条
  • [21] Limitations of financial statements and disclosure of core information
    Zhang, Yongkui
    Journal of Applied Sciences, 2013, 13 (13) : 2505 - 2511
  • [22] DISCLOSURE OF SUPPLEMENTAL FINANCIAL INFORMATION BY DIVERSIFIED COMPANIES
    不详
    JOURNAL OF ACCOUNTANCY, 1967, 124 (04): : 51 - 52
  • [23] Issues in the Disclosure of Financial Information by Multinational Enterprises
    Stefanov, Svetlozar
    Georgieva, Daniela
    Vasilev, Julian
    TEM JOURNAL-TECHNOLOGY EDUCATION MANAGEMENT INFORMATICS, 2022, 11 (01): : 5 - 12
  • [24] Failure to Report Financial Disclosure Information In Reply
    Bryan, Craig J.
    Clemans, Tracy A.
    JAMA PSYCHIATRY, 2014, 71 (01) : 95 - 96
  • [25] Mandatory financial information disclosure and credit ratings
    Vanhaverbeke, Steven
    Balsmeier, Benjamin
    Doherr, Thorsten
    JOURNAL OF ACCOUNTING & ECONOMICS, 2024, 78 (01):
  • [26] Financial risk precaution and information disclosure system
    Zhang Ke
    PROCEEDINGS OF THE 2007 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING, FINANCE ANALYSIS SECTION, 2007, : 373 - 378
  • [27] Limited attention, information disclosure, and financial reporting
    Hirshleifer, D
    Teoh, SH
    JOURNAL OF ACCOUNTING & ECONOMICS, 2003, 36 (1-3): : 337 - 386
  • [29] Current Practice in Disclosure of Information in Financial Statements
    Rockey, Charles S.
    JOURNAL OF ACCOUNTANCY, 1947, 84 (03): : 202 - 206
  • [30] Information Technology Governance and Electronic Financial Disclosure
    Al-Sartawi, Abdalmuttaleb M. A. Musleh
    Abu Wadi, Rami Mohammad
    Hannoon, Azzam
    CHALLENGES AND OPPORTUNITIES IN THE DIGITAL ERA, 2018, 11195 : 449 - 458