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Corporate reporting on the internet by Irish companies

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  • Niamh Brennan
  • Denis Hourigan

Abstract

The use of the Internet for financial reporting purposes by 109 Irish companies in 1998 is examined. The relationship between Internet disclosure and size, leverage, demand for corporate information and industry is analysed. Results show that 35 (37 per cent) listed and 15 (100 per cent) semi-state companies had a Web site. Larger companies, with larger annual report print runs, were significantly more likely to have a Web site. There was no association between presence of an Internet site and leverage or number of shareholders. Companies in the services and financial industries were significantly more likely to have a Web site.

Suggested Citation

  • Niamh Brennan & Denis Hourigan, 2000. "Corporate reporting on the internet by Irish companies," Open Access publications 10197/2976, Research Repository, University College Dublin.
    • Handle: RePEc:rru:oapubs:10197/2976
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    File URL: http://hdl.handle.net/10197/2976
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    References listed on IDEAS

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    Cited by:

    1. Raf Orens & Walter Aerts & Denis Cormier, 2010. "Web‐Based Non‐Financial Disclosure and Cost of Finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1057-1093, November.
    2. Jean-François Gajewski & Li Li, 2015. "Can Internet-Based Disclosure Reduce Information Asymmetry?," Post-Print halshs-01497381, HAL.
    3. Dutta, Probal & Bose, Sudipta, 2007. "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper 7915, University Library of Munich, Germany.
    4. Dr. Mohd Noor Azli bin Ali Khan Author_Email: mnazli@yahoo.com & Prof. Dr. Noor Azizi bin Ismail, 2011. "Malaysian Academics’ Perceptions Of Internet Financial Reporting," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-024-163, Conference Master Resources.
    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. Ivica Pervan, 2009. "Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 5, pages 617-625.
    7. Soriya Sushila & Dhaigude Amol, 2016. "A Study of Corporate Web-Based Reporting in Hotel Industry," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 6(11), pages 661-680, November.
    8. Gajewski, Jean-François & Li, Li, 2015. "Can Internet-based disclosure reduce information asymmetry?," Advances in accounting, Elsevier, vol. 31(1), pages 115-124.
    9. Sumit K. Lodhia & Amir Allam & Andrew Lymer, 2004. "Corporate Reporting on the Internet in Australia: An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 14(34), pages 64-71, November.
    10. Niamh Brennan & Sorka Kelly, 2000. "Use of the internet by Irish companies for investor relations purposes," Open Access publications 10197/2931, Research Repository, University College Dublin.
    11. Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz, 2014. "Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework," Journal of Business Ethics, Springer, vol. 122(1), pages 53-63, June.
    12. Helmi A. Boshnak, 2021. "Internet Financial Reporting Practices in Saudi Arabia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 1-15, July.
    13. Beattie, Vivien & Pratt, Ken, 2003. "Issues concerning web-based business reporting: an analysis of the views of interested parties," The British Accounting Review, Elsevier, vol. 35(2), pages 155-187.

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