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Corporate reporting on the internet by Irish companies
Author(s)
Date Issued
2000
Date Available
2011-06-13T15:28:21Z
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.
Sponsorship
Not applicable
Type of Material
Journal Article
Publisher
Irish Accounting & Finance Association
Journal
Irish Accounting Review
Volume
7
Issue
1
Start Page
37
End Page
68
Subject – LCSH
Corporation reports--Electronic information resources
Corporation reports--Ireland
Web publishing
Language
English
Status of Item
Peer reviewed
ISSN
0791-9638
This item is made available under a Creative Commons License
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04_09 Brennan Hourigan Corporate Reporting on the Internet by Irish Companies.pdf
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133.63 KB
Format
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