Corporate reporting on the internet by Irish companies

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dc.contributor.author Brennan, Niamh
dc.contributor.author Hourigan, Denis
dc.date.accessioned 2011-06-13T15:28:21Z
dc.date.available 2011-06-13T15:28:21Z
dc.date.issued 2000
dc.identifier.citation Irish Accounting Review en
dc.identifier.issn 0791-9638
dc.identifier.uri http://hdl.handle.net/10197/2976
dc.description.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. en
dc.description.sponsorship Not applicable en
dc.format.extent 136838 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher Irish Accounting & Finance Association en
dc.subject Financial reporting en
dc.subject Internet reporting en
dc.subject.lcsh Corporation reports--Electronic information resources en
dc.subject.lcsh Corporation reports--Ireland en
dc.subject.lcsh Web publishing en
dc.title Corporate reporting on the internet by Irish companies en
dc.type Journal Article en
dc.internal.availability Full text available en
dc.internal.webversions Publisher's version en
dc.internal.webversions http://www.iafa.ie/uploads/irish_accounting_review/IRISH%20ACCOUNTING%20REVIEW71.pdf en
dc.status Peer reviewed en
dc.identifier.volume 7 en
dc.identifier.issue 1 en
dc.identifier.startpage 37 en
dc.identifier.endpage 68 en
dc.neeo.contributor Brennan|Niamh|aut|
dc.neeo.contributor Hourigan|Denis|aut|
dc.description.admin 2nd email request sent 21/05/2011 - AV 2/06/2011 en
dc.internal.rmsid 1274851


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