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Perception of stakeholders on web‐based corporate reporting practices

Author

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  • Divya Verma Gakhar

Abstract

Purpose - Web‐based corporate reporting has emerged as a new mode of communication between companies and stakeholders. The purpose of this research is to assess the perception of various stakeholders on adequacy, usefulness and the future of web‐based corporate reporting. Design/methodology/approach - A questionnaire was administered to 255 respondents and factor analysis was applied to analyse the data. Findings - Factor analysis identified eight factors, which describe stakeholders’ perceptions about web‐based corporate reporting. These include usefulness of web reporting, future prospects, legal acceptability, adequacy of information, usefulness for investment decision, standardisation of content, mandatory requirement and substitute for traditional reporting. Practical implications - The research findings will guide companies, regulators and service providers to deliver better information to stakeholders through disclosures on corporate websites. Originality/value - The paper provides an insight into stakeholders’ beliefs and perceptions with respect to web reporting practices by companies and the future of these practices.

Suggested Citation

  • Divya Verma Gakhar, 2012. "Perception of stakeholders on web‐based corporate reporting practices," Journal of Advances in Management Research, Emerald Group Publishing Limited, vol. 9(1), pages 64-76, May.
    • Handle: RePEc:eme:jamrpp:v:9:y:2012:i:1:p:64-76
    DOI: 10.1108/09727981211225653
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    Citations

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    Cited by:

    1. Nirosh Kuruppu & Peter Oyelere & Hamdan Al Jabri, 2015. "Internet Financial Reporting And Disclosure Practices Of Publicly Traded Corporations: Evidence From Sri Lanka," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 75-91.
    2. 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.

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