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External reporting of accounting and financial information via the Internet in Spain

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  • Catherine Gowthorpe
  • Oriol Amat
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    Abstract

    This paper describes the current (July 1998) level of usage of Internet communication technologies by Spanish quoted companies for communication of financial and other information to interested parties. First, in order to place the communication activity in context, the current extent of Internet access in Spain is described. Second, a study of the websites which have been established by Spanish companies quoted on the Madrid Stock Exchange is reported. Finally, the paper discusses the actual and potential development of the Internet as a means of establishing 'corporate dialogue' (Spaul, 1997) with stakeholders.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/096381899336096
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 8 (1999)
    Issue (Month): 2 ()
    Pages: 365-371

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    Handle: RePEc:taf:euract:v:8:y:1999:i:2:p:365-371

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    Web page: http://www.tandfonline.com/REAR20

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    Cited by:
    1. Turel, Asli, 2010. "The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market," MPRA Paper 29800, University Library of Munich, Germany.
    2. Andrew Lymer, 1999. "Internet and the future of reporting in Europe," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 289-301.
    3. Bruno Oxibar, 2010. "Communication Financiere Sur Les Sites Internet Des Groupes Cotes Francais," Post-Print hal-00479489, HAL.
    4. Ivica Pervan, 2006. "Voluntary financial reporting on the internet – analysis of the practice of Croatian and Slovene listed joint stock companies," Financial Theory and Practice, Institute of Public Finance, vol. 30(1), pages 1-27.
    5. Ivica Pervan, 2005. "Financial reporting on the internet and the practice of croatian joint stock companies quoted on the stock exchanges," Financial Theory and Practice, Institute of Public Finance, vol. 29(2), pages 159-174.
    6. Dutta, Probal & Bose, Sudipta, 2007. "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper 7915, University Library of Munich, Germany.
    7. Sarra Elleuch Hamza & Mouna Ben Ahmed Hedrich, 2008. "Les déterminants de la divulgation des informations financières via Internet adoptée par les entreprises tunisiennes : une démarche qualitative et quantitative," Post-Print halshs-00524888, HAL.

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