Internet financial reporting: An application of companies listed on the ISE

Global competition is growing rapidly nowadays, businesses and governments give more importance to corporate governance with corporate scandals and audit issues. Businesses will be transparent, responsible, accountable and fair with corporate governance is to be solidly entrenched.Especially investors have become more important nowadays, businesses which are perform a duty of transparency and public disclosure stand out more than others.Companies should have corporate internet sites and publish their financial reports on the internetfor effective practicing of corporate governance. Especially as technological advances of recent years, the tools used in informing the affected stakeholders besides business activities. One of these new tools in the corporate internet sites. Corporate internet sites are widely used today. Corporate internet sites used to informing investors and providing information simultaneously. Global investors want to have knowledge about business, follow news and bulletin and get company?s financial reports. It is so vital for get potential investors, and save our investors.The purpose of this study is examine using internet for financial reporting. Corporate governance and İFR literatüre was examined..The study evaluated various aspects of corporate governance and financial reporting on the internet then prepared the scale of İFR. In last part of study it practices on ISE companies and analizing their financial indicators? efficieny to İFR scores using statistical methods like regression, t test and ANOVA method. As a result of the analysis, ownership structure of companies, size, profitability, leverage, sector and XKURY index listing affect IFR scores weakly.