INTERNET FINANCIAL REPORTING COMPARISON OF HYPERLINKS AND THE PAPER (TRADITION) FINANCIAL STATEMENT IN THE FORM OF PRESENTING THE RELATE AND UNRELATED INFORMATION AND THEIR EFFECT ON THE INVESTOR'S JUDGMENT

Abstract

This research compared the internet financial reporting through hyperlinks and the paper tradition reporting of data. Hyperlink generally means the direct relationship of a text with documents or words or other title that by selecting them, the other early related documents are recovering and display, and set a link between a series of items which have an internal link with each other. Indeed hyperlink is a frame directing to details. Because the best factor for maximizing the sources in the capital market is a decision making factor and the data analyzing power and its rapid and timely accomplishment. Therefore internet financial reporting through hyperlinks has a special importance in this case. In the theoretical bases of research, some materials are presented about internet financial reporting and hyperlink reporting and their benefits. This research has 3 hypotheses. Which in these hypotheses precisions and time of decision making and benefit obtained information of the two methods were compared. the statistical society of the present research include 3 groups stockbrokers, financial managers of the listed companies and the professors of the management and accounting field of universities. The tools of measuring is as questionnaire. That it analyzed the data by using the statistic of t-test and software SPSS and ultimately it accepts or rejects the hypotheses.