Implementing a Financial Reporting Model under the Web-Based Financial Reporting

Web-based financial reporting language is considered as a standard in order to prepare, establish, exchange, and analyze information through the Internet. Therefore, financial reporting through the information disclosure on the Internet will lead to a better understanding of financial statements by users, which will increase the financial reporting readability. Therefore, this research aimed to provide a comprehensive index to measure implementing web-based financial reporting and to examine the effect of the current model on the company's financial reporting readability since ۲۰۰۷ to ۲۰۱۹. The assessment of the web-based financial reporting implementation model was through a questionnaire distributed among ۶۰ experts from professors and financial managers, who had experience in the research field. Also, confirmatory factor analysis was used in order to measure the relationship between the latent variable of implementing web-based financial reporting and its measurement items. Results showed that the proposed model is a suitable indicator for the implementation of web-based financial reporting. Also, web-based financial reporting increased the financial reporting readability

کلیدواژه ها:

Implementing web-based financial reporting ، Fog index ، Readability of financial reporting