| 摘要 | 第3-4页 |
| Abstract | 第4页 |
| List of Abbreviations | 第9-11页 |
| 1 Introduction | 第11-29页 |
| 1.1 Research Background and Significance | 第11-20页 |
| 1.1.1 Financial and Regulatory Environment | 第11-16页 |
| 1.1.2 Similarities and Differences on the Regulatory Environment | 第16-18页 |
| 1.1.3 Research Significance | 第18-20页 |
| 1.2 Domestic and O verseas Progress | 第20-27页 |
| 1.2.1 The impact of the introduction of IFRS on voluntary financialinformation disclosure | 第20-21页 |
| 1.2.2 Online Financial Disclosure of Information | 第21-23页 |
| 1.2.3 Determinants of Online Information Disclosure | 第23-27页 |
| 1.3 Major Content and Methodology | 第27-29页 |
| 2 Theoretical Framework | 第29-37页 |
| 2.1 Information Disclosure Theories | 第29-31页 |
| 2.1.1 Innovation Diffusion Theory | 第29页 |
| 2.1.2 Institutional C hange Theories | 第29页 |
| 2.1.3 Economics-based Theories | 第29-31页 |
| 2.2 Determinants of Voluntary Information Disclosure | 第31-32页 |
| 2.2.1 Incentives for Voluntary Information Disclosure | 第31页 |
| 2.2.2 Limitations on Voluntary Disclosure of Information | 第31-32页 |
| 2.3 Research Questions and Hypothesis | 第32-37页 |
| 2.3.1 Categories of the Determinants of Information Disclosure | 第32-37页 |
| 3 A comparative analysis of financial information disclosure indexes | 第37-45页 |
| 3.1 The Development of O nline Disclosure Indexes | 第37-39页 |
| 3.2 Determinants of Online Information Disclosure | 第39-44页 |
| 3.2.1 Complexity of Financial Statements | 第40页 |
| 3.2.2 Determinants of Voluntary Information Disclosure | 第40-42页 |
| 3.2.3 Determinants of Corporate Social Responsibility (CSR) Disclosure | 第42-44页 |
| 3.3 Effects of Transparency and Information Disclosure on Performance | 第44-45页 |
| 4 Research Methodology | 第45-56页 |
| 4.1 Measures of Online Disclosure Index | 第45-50页 |
| 4.2 Independent Variables | 第50-51页 |
| 4.3 Sample Size | 第51-52页 |
| 4.4 Sources of Information | 第52-53页 |
| 4.5 Reliability and Validity | 第53-54页 |
| 4.6 Model and Estimation Method | 第54-56页 |
| 5 Research Results and Analysis | 第56-72页 |
| 5.1 Index of Online Financial Information Disclosure | 第56-57页 |
| 5.2 Descriptive Statistics | 第57-67页 |
| 5.2.1 Descriptive Statistics for Germany | 第57-59页 |
| 5.2.2 Descriptive Statistics for C hina | 第59-61页 |
| 5.2.3 Descriptive Statistics for the United States of America | 第61-64页 |
| 5.2.4 Descriptive Statistics for Ecuador | 第64-67页 |
| 5.3 Comparative Analysis | 第67-70页 |
| 5.4 Research Limitations | 第70-72页 |
| Conclusions and O utlook | 第72-73页 |
| References | 第73-81页 |
| Appendix A List of Co mpanies Evaluated | 第81-85页 |
| Appendix B Online Disclosure Index Scores | 第85-92页 |
