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The determinants of web‐based corporate reporting in France

Author

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  • Sabri Boubaker
  • Faten Lakhal
  • Mehdi Nekhili

Abstract

Purpose - The purpose of this paper is to consider the determinants of web‐based corporate reporting by French‐listed firms. Design/methodology/approach - The paper is based on a literature review of the determinants of web‐based corporate disclosures and is both descriptive and explicative. It analyzes the use of the internet to disseminate corporate information and examines the extent of web‐based corporate disclosure by developing a set of disclosure indexes. To test the authors' hypotheses, an OLS regression framework was estimated on a sample of 529 French‐listed firms in 2005. Findings - Descriptive analysis shows that French firms are using the internet to disseminate existing rather than timely information. The results show that large‐sized firms, large‐audited firms, firms featuring a dispersed ownership structure, those that have issued bonds or equities and IT industry firms extensively used the web to disclose information to their shareholders. The results also show that voluntary disclosures are more suited for the internet than mandatory disclosures. Research limitations/implications - The study does not cover all information provided on web sites, particularly those about the impact of IFRS on companies' accounts. Practical implications - The findings are useful to both managers, wishing to meet actual and potential investors' informational needs and to investors wishing to invest in a richer informational environment and to better assess firm value. Originality/value - This paper provides a better understanding of the choice of the internet to release information in the French context, where internet corporate reporting is not standardized as in the USA and Canada.

Suggested Citation

  • Sabri Boubaker & Faten Lakhal & Mehdi Nekhili, 2012. "The determinants of web‐based corporate reporting in France," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 27(2), pages 126-155, January.
    • Handle: RePEc:eme:majpps:02686901211189835
    DOI: 10.1108/02686901211189835
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    Cited by:

    1. Adriana Tiron-Tudor & Cristina Silvia Nistor & Cristina Alexandrina Stefanescu, 2018. "The Role of Universities in Consolidating Intellectual Capital and Generating New Knowledge for a Sustainable Bio-Economy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(49), pages 599-599, August.
    2. Khaleed Omair Alotaibi & Khaled Hussainey, 2016. "Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(4), pages 364-393, November.
    3. Aderemi Olalere ADEBAYO, 2021. "Factors Influencing Internet Financial Reporting Among Non-Financial Listed Firms In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 13-25.
    4. Michail Bekiaris & Chrysoula Psimada & Tasos Sergios, 2014. "Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 41-57.
    5. repec:aud:audfin:v:20:y:2018:i:49:p:599 is not listed on IDEAS

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