The use of the Internet for corporate reporting by Spanish companies
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The use of the Internet for corporate reporting by Spanish companies

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The use of the Internet for corporate reporting by Spanish companies

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dc.contributor.author Giner Inchausti, Begoña
dc.contributor.author Larran, Manuel
dc.date.accessioned 2010-04-28T10:00:26Z
dc.date.available 2010-04-28T10:00:26Z
dc.date.issued 2002
dc.identifier.uri http://hdl.handle.net/10550/2319
dc.description.abstract During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. Although the main objective of this paper is to study the use of the Internet by Spanish companies to disclose financial information, we also discuss about the reasons of companies to use the new technologies to communicate with interested parties and its consequences. The empirical research is based on companies listed on the Madrid stock exchange , we analyse not only the information provided, but also the factors that explain the different attitudes of companies towards this vehicle for investors relationships. The results show that size is the main factor that explains not only the quantity but also the quality of financial information. en
dc.language.iso en en
dc.relation http://www.uhu.es/ijdar/10.4192/1577-8517-v2_3.pdf en
dc.source Larra, Manuel; Giner Inchausti, Begoña. The Use of the Internet for Corporate Reporting by Spanish Companies. The International Journal of Digital Accounting Research Vol. 2, No. 1, pp. 53-82. en
dc.subject Accounting; Internet; Corporate reportin; Spanish companies en
dc.title The use of the Internet for corporate reporting by Spanish companies en
dc.type info:eu-repo/semantics/article en
dc.type info:eu-repo/semantics/publishedVersion en
dc.subject.unesco UNESCO::CIENCIAS ECONÓMICAS::Organización y dirección de empresas ::Gestión financiera en
dc.description.private Begona.Giner@uv.es en

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