Corporate reporting on the internet by Irish companies

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Title: Corporate reporting on the internet by Irish companies
Authors: Brennan, Niamh
Hourigan, Denis
Permanent link: http://hdl.handle.net/10197/2976
Date: 2000
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.
Funding Details: 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
Keywords: Financial reportingInternet reporting
Subject LCSH: Corporation reports--Electronic information resources
Corporation reports--Ireland
Web publishing
Other versions: http://www.iafa.ie/uploads/irish_accounting_review/IRISH%20ACCOUNTING%20REVIEW71.pdf
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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