Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/inderscience-publishers/the-cross-section-of-online-accounting-disclosure-the-case-of-cyprus-hgmVJ4EWbp
References (20)
-
Catherine Gowthorpe, Oriol Amat (1999)
External reporting of accounting and financial information via the Internet in SpainEuropean Accounting Review, 8
-
R. Debreceny, G. Gray, A. Rahman (2002)
The determinants of Internet financial reportingJournal of Accounting and Public Policy, 21
-
Dominic Deller, Michael Stubenrath, C. Weber (1999)
A survey on the use of the Internet for investor relations in the USA, the UK and GermanyEuropean Accounting Review, 8
-
Enrique Bonsón, Tomas Escobar-Rodriguez (2006)
Digital reporting in Eastern Europe: An empirical studyInt. J. Account. Inf. Syst., 7
-
C. Matherly, Hughlene Burton (2005)
An Analysis of Corporate Website DisclosuresManagement Accounting Quarterly, 6
-
J. Xiao, Hewen Yang, C. Chow (2004)
The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companiesJournal of Accounting and Public Policy, 23
-
Alan Smith (2008)
Online payment service providers and customer relationship managementInternational Journal of Electronic Finance, 2
-
L. Casaló, C. Flavián, Miguel Guinaliu (2008)
The role of usability and satisfaction in the consumer's commitment to a financial services websiteInternational Journal of Electronic Finance, 2
-
Sameer Kumar, L. Turner (2006)
Real-world real options: a powerful decision technology tool for managing risk and flexibility in capital investment projectsInternational Journal of Electronic Finance, 1
-
B. Lev (2001)
Intangibles: Management, Measurement, and Reporting -
R. Watts, J. Zimmerman (2006)
Towards A Positive Theory of the Determination of Accounting Standards -
Pontus Hedlin (1999)
The Internet as a vehicle for investor relations: the Swedish caseEuropean Accounting Review, 8
-
C. Baker (2006)
Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model?Accounting, Auditing & Accountability Journal, 19
-
Michael Ettredge, V. Richardson, Susan Scholz (2002)
Dissemination of information for investors at corporate Web sitesJournal of Accounting and Public Policy, 21
-
Barbara Pirchegger, Alfred Wagenhofer (1999)
Financial information on the Internet: a survey of the homepages of Austrian companiesEuropean Accounting Review, 8
-
W. Chan, N. Wickramasinghe (2006)
Using the internet for financial disclosures: the Australian experienceInternational Journal of Electronic Finance, 1
-
Fu-Ju Yang, Chien-Ting Han, Her-Jiun Sheu (2008)
The interrelationships between corporations' dependence on external financing, information disclosure and cost of capitalInternational Journal of Electronic Finance, 2
-
B. Craven, C. Marston (1999)
Financial reporting on the Internet by leading UK companiesEuropean Accounting Review, 8
-
C. Marston, Annika Polei (2004)
Corporate reporting on the Internet by German companiesInt. J. Account. Inf. Syst., 5
-
Michael Jensen, W. Meckling (1976)
Theory of the Firm
- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd. All rights reserved
- ISSN
- 1746-0069
- eISSN
- 1746-0077
- DOI
- 10.1504/IJEF.2009.027852
- Publisher site
- See Article on Publisher Site
Abstract
This study investigates the cross sectional determinants of online disclosure practices of companies listed in the Cyprus Stock Exchange (CSE). Regression analysis is employed to explore the potential dependence of online corporate disclosure practices on size, profitability, leverage and the ratio of market value to book value of equity. We find that internet reporting is not largely adopted by the firms listed in CSE. Furthermore, we find that firm size is significantly associated with the extent of online accounting disclosure. Such evidence can be useful in the design of policies that aim at strengthening corporate transparency in emerging capital markets.
Journal
International Journal of Electronic Finance – Inderscience Publishers
Published: Jan 1, 2009