Abstract: Dramatic development in presenting internet information is attributed to this fact that companies can put more information at hteir website by spending least expences , and internet enables them to access defferent users and scattrered i nformation. Although companies may have their own websites, they have different kinds of information. In this case descriptive researches investigate quality and give a general overview of current state of internet financial reporting. The main purpose of this article is -An Investigation into the Caracteristics of Internet Financial Reporting in Tehran Stock Exchange-. So, according to similar researches, a checklist was prepared with 34 attributes. This checklist, after referencing company s websites, was completed. The results express that the companies surveyed in this research, are deficient in representing financial lists on their websites in comparison with similar researches in other countries. In addition, the available companies financial statement archive in Tehran stock exchange is incomplete and in many cases, companies did not have it at all. Besides, in this study, we investigated implementation deficiencies of Internet Financial Reporting in TSE. The population of this research includes the financial managers of those companies and the year of conducting this research is 2008. For collecting this information, financial managers of Tehran stock exchange were guestioned. The study have Two hypothesizes. The first hypothesize shows that there is a relation between the unwillingness of managers to present their financial information on their websites on-time and implementation deficiencies of Internet Financial Reporting. According to the second hypothesize, there is not any relation between the financial expenditure of Tehran stock exchange and implementation deficiencies of Internet Financial Reporting.

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