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Author: | Gassen, J. |
Title: | Internetbasierte deutsche Jahresabschlusspublizität. Eine experimentelle Analyse der HTML- vs. PDF-Entscheidung |
Journal: | Betriebswirtschaft
2001 : JUL-AUG, VOL. 61:4, p. 409-426 |
Index terms: | Internet Financial statements Germany |
Language: | ger |
Abstract: | Recent studies provide evidence that companies are increasingly using the Internet for corporate and especially financial reporting purposes. A pilot study of German companies shows that one of the most basic design questions is whether financial information should be provided exclusively as a Portable Document File (PDF) version of the traditional annual report, if it would be more useful to present a Hypertext Markup Language (HTML) version instead or provide both alternatives cumulatively. |
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