INFORMATION TECHNOLOGY AND CORPORATE FINANCE REPORTING

Abstract

The objectives of research are to analyze the Relati onship between Investment Level in IT and Compliance with Accounting Standards in Corporate Finance Reporting, To Analyze the Effect of Efficiency of IT Processes on Timeliness of Corporate Finance Reporting , to assess the Contribution of Integration of IT Systems (ERP) to Transparency in Corporate Finance Reporting . The various articles and thesis are reviewed from the google scholar and Shankar Dev Library. The article reviewed developed the conceptual framework with Dependent variables is Corporate Finan ce Reporting and independent variable Integration of IT Systems (ERP), Reliability of IT Infrastructure, Efficiency of IT Processes, Investment Level in IT . The descriptive and casual comparative research design is used. SPSS and Excel are the tools of dat a analysis. Total investors of the Kathmandu valley are the population of the research, and the sample is 400 as a convenience sampling technique used. Primary source of data is used, and they are collected using questionnaire survey. The analysis methods are descriptive statistics, correlation analysis and multiple regression analysis. The tool for analysis is excel and SPSS. The finding of the research is that variables of the resear ch is consistence or less fluctuating nature. The relationship between financial Integration of IT Systems (ERP), Reliability of IT Infrastructure, Efficiency of IT Processes, Investment Level in IT with Corporate Finance Reporting of the research. The rel ationship between Financial Knowledge and Corporate Finance Reporting is positive a n d significant. The impact of Integration of IT Systems (ERP), Reliability of IT Infrastructure, Efficiency of IT Processes to the Corporate Finance Reporting is positive an d significant. The impact of Efficiency of IT Processes, Investment Level in IT g to the Corporate Finance Reporting is positive and significant.