Dissemination of information for investors at corporate Web sites

Ettredge, Michael; Richardson, Vernon J.; Scholz, Susan

doi:10.1016/s0278-4254(02)00066-2

Cited by 280 publications

(286 citation statements)

References 8 publications

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“…All other variables show insignificant effect on Internet financial reporting in the three countries. The results are consistent with the findings of previous studies (Ashbaugh et al, 1999;Craven and Marston, 1999;Pirchegger and Wagenhofer, 1999;Debreceny et al, 2002;Ettredge et al, 2002;Oyelere et al, 2003;Fisher et al, 2004;Chan and Wickramasinghe, 2006;Trabelsi, 2007;Ezat and El-Masry, 2008;del Carmen Briano Turrent and Ariza, 2012).…”

Section: Hypotheses Testingsupporting

confidence: 93%

“…Given the voluntary nature of IFR, these studies sought to establish the reason why companies engage in IFR and the extent of such engagement. The majority of these studies have found corporate size to be a major factor, with IFR likely to provide greater economies of scale cost savings for larger firms (Ashbaugh et al, 1999;Craven and Marston, 1999;Pirchegger and Wagenhofer, 1999;Debreceny et al, 2002;Ettredge et al, 2002;Oyelere et al, 2003;Fisher et al, 2004;Chan and Wickramasinghe, 2006;Trabelsi, 2007). Evidence on other variables examined is largely inconclusive.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…Empirical findings suggest a significant relationship between the firm size and online disclosure (Hossain et al, 1995;Ashbaugh et al, 1999;Craven and Marston, 1999;Pirchegger and Wagenhofer, 1999;Brennan and Hourigan, 1998;Bonson and Escobar, 2002;Debreceny et al, 2002;Ettredge et al, 2002;Larrán and Giner, 2002;Oyelere et al, 2003;Marston and Polei, 2004;Xiao et al, 2004;García-Borbolla et al, 2005;Bollen et al, 2006;Ezat and El-Masry, 2008). This prompts the second research hypothesis:…”

Section: Firm Sizementioning

confidence: 99%

“…The Internet provides an opportunity for going beyond what is available in hard 60 The International Journal of Digital Accounting Research Vol. 14 copy corporate financial statements to communicate additional financial information to users, possibly in real-time and on an interactive basis (McCafferty, 1995;Louwers et al, 1996;Green and Spaul, 1997;Trites and Sheehy, 1997;Trites, 1999;FASB, 2000;Ettredge et al, 2002;Wickramasinghe, 2006). IFR provides corporate organizations with a real opportunity to extend financial disclosure beyond the reproduction of a hard copy annual report and improve on the timeliness, scope, and interactivity of financial reporting, with multimedia, such as sound, animation and video, being used to potentially increase the understanding of information (Louwers et al, 1996;Ravlic, 2000;Wickramasinghe and Lichtenstein, 2006).…”

Section: Introductionmentioning

confidence: 99%

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Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Mohamed

Basuony²

2014

IJDAR

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Abstract. The purpose of this paper is to examine the determinants and characteristics of voluntary Internet disclosures by listed companies in three Gulf Cooperation Council countries. This paper uses archival data from 192 listed companies in Qatar Stock Exchange, Muscat Securities Market, and Bahrain Bourse. Binary Logistic Regression analysis is used to examine the determinants of Internet financial reporting. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results reveal that firm size is the major influencing factor that impacts Internet financial reporting in the GCC. A number of disclosure characteristics differ significantly between the three countries. The paper provides insights into corporate Internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world. The results are consistent with previous literature that corporate size is a major determinant of Internet financial reporting.

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Section: Hypotheses Testingsupporting

confidence: 93%

Section: Hypotheses Developmentmentioning

confidence: 99%

Section: Firm Sizementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Mohamed

Basuony²

2014

IJDAR

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“…This result shows that a smaller board is more efficient at monitoring and reducing the manager's risk-averseness. The percentage of independent directors on a board does not have a significant impact on the risk level [36][37][38][39][40]. It seems that the impact of independent directors is relatively limited in French listed companies.…”

Section: Results and Implications To Theory And Practicementioning

confidence: 90%

The Impact of Web-Based Disclosure on the Capital Market Risk

L¹

2016

International JAR

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This paper evaluates the Web-based voluntary disclosure practices in a sample of 180 French listed firms. The main objective is to investigate the impact of Internet-based disclosure on capital market risk. Three measures are used to present the capital market risk: total risk is measured by the standard deviation of stock returns, and systematic risk and idiosyncratic risk are the beta and standard deviation of the residuals generated from the market model, respectively. Following the method of Gajewski and Li, the Web-based disclosure is measured by an index of 40 items. The empirical results show that total risk and idiosyncratic risk vary inversely with the strength of Internet disclosure. This indicates that improved online disclosure can reduce investors' uncertainty in the capital market. However, systematic risk is not influenced by the disclosure practice. Furthermore, capital concentration and board size are negatively associated with total and idiosyncratic risk. This study extends the prior research by investigating the influence of online disclosure on capital risk in the French stock market. I am particularly concerned about the technical features of Internet disclosure and its impact on capital risk. Online information is generally considered to be user-friendly, yet it is now necessary to analyze the effect of this convenience provided by Internet technology on the capital market.

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Explanatory Factors of Integrated Sustainability and Financial Reporting

2012

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The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, corporate governance and contribution to developing sustainability. In response, some leading companies have begun to publish integrated reporting, in the form of a document providing a coherent summary of this information, thus facilitating stakeholder engagement.This paper examines the validity of the hypotheses of the theories of agency and of signalling, and analyses the political costs and those borne by owners in voluntarily developing this new type of business document. More specifically, in order to determine their prevalence among the suggested reasons for these paradigms, we analyse the effect of industry concentration, together with other factors, in the development of integrated reporting.The analysis of a non-balanced sample of 1590 international companies for the years 2008-2010, in which a logistic regression methodology is applied to panel data, reveals the negative impact of industry concentration on the development of a more pluralist report, simultaneously taking into account stakeholders, sustainability and the long-term viewpoint, as well as questions of responsible investment, business ethics and transparency. Copyright

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Dissemination of information for investors at corporate Web sites

Cited by 280 publications

References 8 publications

Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

The Impact of Web-Based Disclosure on the Capital Market Risk

Explanatory Factors of Integrated Sustainability and Financial Reporting

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