웹(Web)에 의한 상장기업의 재무정보 공시에 관한 연구

Corporate Financial Disclosure on Website

  The purpose of this study is to identify the changes in the financial disclosure practices on the KOSPI 200 corporations" websites between year 2004 and 2006. The general web attributes and investor relation attributes on the website are diversified in terms of types and frequencies during the period. Also, the annual report attributes such as president"s message, corporate profile, financial summary, current stock prices, quarterly reports and link to DART are popular in 2006, along with the Hyperlink, photo and chart or graphics. It indicates that corporate financial disclosure on website has enhanced from the static presentation of financial summary in 2004 to the static presentation of extra data. The use of XBRL for the filing of financial statements would enhance the disclosure on website.