INTERNET FINANCIAL REPORTING QUALITY: A RESEARCH ON TOURISM COMPANIES LISTED ON BIST

Abstract

Financial reporting might be evaluated as one of the most important tasks to be performed by accounting departments of companies due to the increasing and developing information needs of stakeholders. In order to provide trustworthy and satisfactory information within the scope of financial reporting data processing and information presentation needs to fulfill the requirements on national and international levels and to be standardized for the sake of better comparison by stakeholders. Quality of reports regarding to complete and transparent disclosure of financial and non-financial measures is another critical issue which needs to be argued and clarified by accounting professionals and authorities. Major aim of this study is to evaluate the internet financial reporting qualities of tourism companies listed in BIST (Borsa Istanbul - Istanbul Stock Exchange) by means of additional criteria to previous methods suggested in former studies in accounting literature. Various financial and non-financial measures are going to be included and weighed as part of quality designation model for internet financial reporting.