Refine your search
Collections
Co-Authors
Year
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Lal, Jawahar
- Study of Relationship between Corporate Web Disclosure and Selected Company Characteristics
Abstract Views :264 |
PDF Views:2
Authors
Preeti Bahl
1,
Jawahar Lal
2
Affiliations
1 Shivaji College, University of Delhi, IN
2 Faculty of Commerce and Business, University of Delhi
1 Shivaji College, University of Delhi, IN
2 Faculty of Commerce and Business, University of Delhi
Source
Journal of Commerce and Accounting Research, Vol 1, No 1 (2012), Pagination: 37-44Abstract
The paper deals with analyzing the relationship of web disclosure with select company characteristics namely, profitability, public ownership and firm's size. Fifty companies from five different industry sectors − Automobile, Information Technology, Fast Moving Consumer Goods (FMCG), Capital Goods and Banking are selected. Their web disclosure scores are calculated by using a checklist of disclosure consisting of twenty five items of information disclosed on the websites. These items belong to three important areas of web disclosures namely, Corporate Information, Financial&Stock Information and Management Information. Multiple regression is used to predict the dependent variable i.e., web disclosure score from the independent variables - profitability, percentage of public ownership and firms size. The multiple regression result shows that 'Profitability' and 'Size' positively affects the extent of web-based disclosure while 'Public Ownership' does not affect it significantly.Keywords
Web Disclosure, Non-financial Attributes, Multiple Regression And Company Website
References
- Cooke, T. (1991), An Assessment of Voluntary Disclosure in the Annual Reports of Japanese Corporations, The International Journal of Accounting, 26, 174-189.
- Debreceny, Roger, Glen L. Gray, and Asheq Rahman (2002), The Determinants of Internet Financial Reporting, Journal of Accounting and Public Policy, 21, 371-394.
- Ettredge, Michael, Vernon J. Richardson, and Susan Scholz (2002), Dissemination of Information for Investors at Corporate Websites, Journal of Accounting and Public Policy, 21, 357-369.
- Lev, B. (1992), Information Disclosure Strategy, California Management Review, Summer, 9-32.
- Malone, D., C. Fries and T. Jones, (1993), An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry, Journal of Accounting, Auditing and Finance, 8, 249-273.
- McKnight L. Solomon R.J. Gerovac B. Carver D. Johnson C. Gingold, D. & Reagle, J. (1995), Information Security for Electronic Commerce on the Internet: The need for a new policy and new research presented at MIT workshop on Internet Economics, The Journal of Electronic Publishing, 2(1).
- Owusu-Ansah, Stephen (1998), The Impact of Corporate Attributes on the Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe, The International Journal of Accounting, 33(5), 605-631.
- Oyelere, Peter, Fawzi Laswad, and Richard Fisher (2003), Determinants of Internet Financial Reporting by New Zealand Companies, Journal of International Financial Management and Accounting, 14(1), 26-63.
- Patton, J. and I. Zelenka (1997), An Empirical Analysis of Determinants of the Extent of Disclosure in Annual Reports of Joint Stock Companies in Czech Republic, The European Accounting Review, 6, 605-626.
- Prabowo, Ronny and Johan J.C. Tambotoh (2005), Internet Financial Reporting as a Voluntary Disclosure Practice: An Empirical Analysis of Indonesian Manufacturing Firms Using Order Logit Regression, Jurnal Akuntansidan Bisnis, 5(2), 149-160.
- Raffournier, B. (1995), The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies, The European Accounting Review, 4, 261-280.
- Xiao, Jason Z., He Yang, and Chee W. Chow (2004), The Determinants and Characteristics of Voluntary Internetbased Disclosures by Listed Chinese Companies. Journal of Accounting and Public Policy, 23, 191-225.