{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,11]],"date-time":"2026-02-11T20:18:00Z","timestamp":1770841080992,"version":"3.50.1"},"reference-count":62,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2017,12,21]],"date-time":"2017-12-21T00:00:00Z","timestamp":1513814400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["K"],"published-print":{"date-parts":[[2018,2,23]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>The purpose of this research was to examine the impact of the determinants and characteristics of voluntary internet financial disclosures by large companies in Slovenia. With this research, the authors wanted to determine the factors which impact on the differences between companies that use internet financial reporting and those that do not.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>The research was conducted on a sample of large companies in Slovenia (<jats:italic>n<\/jats:italic> = 192), which was divided into two groups, depending on whether they use internet financial reporting. A binary logistic regression was undertaken to assess whether voluntary disclosure of financial information on the internet was related to the company\u2019s size, profitability, age, company\u2019s legal form, ownership dispersion and industry sector.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The research has shown that there is a statistically significant difference between the companies which use or do not use internet financial reporting. The likelihood that the companies will publish the internet financial information is greater in the case of public limited companies, companies that deal with the financial, energy or ICT sectors and companies that have a larger ownership concentration.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>This is one of the first studies in Slovenia that was used to determine the factors according to which the companies that use internet financial reporting differentiate from those that do not.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/k-08-2016-0220","type":"journal-article","created":{"date-parts":[[2017,12,21]],"date-time":"2017-12-21T06:50:45Z","timestamp":1513839045000},"page":"458-473","source":"Crossref","is-referenced-by-count":19,"title":["Voluntary disclosure of financial information on the internet by large companies in Slovenia"],"prefix":"10.1108","volume":"47","author":[{"given":"Tatjana","family":"Dolin\u0161ek","sequence":"first","affiliation":[]},{"given":"Andreja","family":"Lutar-Skerbinjek","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2017,12,21]]},"reference":[{"issue":"2","key":"key2021041509363072100_ref001","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/jiar.2007.6.2.1","article-title":"An examination of the comprehensiveness of corporate internet reporting provided by london-listed companies","volume":"6","year":"2007","journal-title":"Journal of International Accounting Research"},{"issue":"6","key":"key2021041509363072100_ref002","first-page":"2299","article-title":"Corporate financial reporting: firm characteristics and the use of the internet as a medium of communication by listed firms in Ghana","volume":"6","year":"2012","journal-title":"African Journal of Business Management"},{"issue":"4","key":"key2021041509363072100_ref003","doi-asserted-by":"crossref","first-page":"399","DOI":"10.1016\/j.intacc.2005.09.007","article-title":"Corporate mandatory disclosure practices in Bangladesh","volume":"40","year":"2005","journal-title":"International Journal of Accounting"},{"key":"key2021041509363072100_ref004","first-page":"1","article-title":"Users\u2019 perceptions of various aspects of Malaysian internet financial reporting","volume":"2012","year":"2012","journal-title":"Journal of Organizational Management Studies"},{"key":"key2021041509363072100_ref005","article-title":"Online corporate financial reporting in developing countries: the case of Jordan","year":"2006"},{"issue":"9","key":"key2021041509363072100_ref006","first-page":"170","article-title":"Users\u2019 perceptions on internet financial reporting practices in emerging markets: evidence from Jordan","volume":"6","year":"2011","journal-title":"International Journal of Business and Management"},{"issue":"6","key":"key2021041509363072100_ref007","first-page":"165","article-title":"Developments in IFR: Review and analysis across five developed countries","volume":"3","year":"2003","journal-title":"The International Journal of Digital Accounting Research"},{"issue":"1","key":"key2021041509363072100_ref008","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1108\/10264116200900001","article-title":"A survey of internet financial reporting in Qatar","volume":"25","year":"2009","journal-title":"Journal of Economic and Administrative Sciences"},{"key":"key2021041509363072100_ref009","volume-title":"Internet Financial Reporting in Saudi Arabia","year":"2008"},{"issue":"1","key":"key2021041509363072100_ref010","first-page":"162","article-title":"Determinants of internet financial reporting by listed companies on the Kuwait stock exchange","volume":"7","year":"2007","journal-title":"Journal of International Business and Economics"},{"key":"key2021041509363072100_ref011","unstructured":"Al-Shayeb, A. 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