... the internet and financial reporting, and research on opportunistic techniques in corporate information released through the internet is still limited. Our study seeks to answer research questions on this subject, which include: RQ1. Do Spanish companies included in the IBEX 35 manipulate...

...Bo Wang; Xiaojun Guo Purpose Fraudulent financial statements and the manipulation of stock prices can seriously affect investors' judgment of company performance, especially in stock markets in emerging economies. Apart from financial reports, which run the risk of being misreported, are there any...

... of disclosure guidelines on MFI financial reporting requirements (Rosenberg et al., 2003). However, these guidelines are not accounting policies and do not command any particular format for financial reporting. Instead, they simply indicate the minimum information that should be included in MFI...

.... Carlos Serrano‐Cinca can be contacted at: serrano@unizar.es © Emerald Group Publishing Limited 2007 Financial reporting Online operations Disclosure Financial institutions Linear structure equation modelling Today financial institutions are struggling to adapt themselves...