“…Most works find significant positive correlations (Liu et al, 1997;Ashbaugh, Johnstone and Warfield, 1999;Larrán and Giner, 2002;Teo and Tan, 1998;EllisChadwick, Doherty and Hart, 2002;Teo and Yujun, 2004) with regard to the fact that the larger the size of a company, the greater the likelihood that it will decide to implant a Website, even when in most cases they have used samples of stockmarket quoted companies.…”