Financial reporting on the internet: the portuguese case

Rodrigues, Lúcia Lima; Menezes, Carlos

doi:10.1590/s1676-56482003000200004

Cited by 4 publications

(6 citation statements)

References 8 publications

(5 reference statements)

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“…Similar findings in relation to the increasing use of the Internet for financial reporting are reported by Lymer (1997) and Craven and Marston (1999) in the UK context2, Lymer and Tallberg (1997) for corporations in Finland, Pirchegger and Wagenhofer (1999) for Austria, Brennan and Hourigan (2000) for Ireland, Rodrigues and Menezes (2001) for Portugal, Lybaert (2002) for the Netherlands, Hassen et al (2000) for Malaysia, Marston and Wu (2001) for Japan, Oyelere et a1 (2000) for in New Zealand, while Gowthrope and hensive as those in the US (EDGAR) and Canada (SEDAR). For example, companies in Australia cannot lodge their annual reports electronically, as is already possible in the US and Canada.…”

Section: In Internet Reportingsupporting

confidence: 78%

“…These include company size, which appears to be positively associated with disclosure on the Interneta3 Another influence is spread of ownership (Oyelere et a1 2000). However, industrial grouping does not seem to be associated with reporting on the Internet (Craven and Marston 1999, Lymer et a1 1999, Rodrigues and Menezes 2001; neither does liquidity, at least in the case of New Zealand (Oyelere et a1 2000).…”

Section: In Internet Reportingmentioning

confidence: 99%

“…See Ashbaugh et al ( ), FASB (2000 and Ettredge et a1 (2001) for the US experience, Craven and Marston (1999) in the UK context, Pirchegger and Wagenhofer (1999) for Austrian companies, Rodrigues and Menezes (2001) for Portuguese companies and Marston and Wu (2001) for Japanese companies.…”

Section: Australian Accounting Reviewmentioning

confidence: 99%

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Corporate Reporting on the Internet in Australia: An Exploratory Study

Lodhia¹,

Allam²,

Lymer³

2004

Australian Accounting Review

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orporate reporting is a vital component of the accounting process that seeks to provide deci-C sion-useful information and extend accountability to numerous stakeholders.' In recent times, in addition to financial reporting, there has also been an increase in disclosure of social and environmental issues and corporate governance details, as well as more general issues such as forward-looking information relating to the reporting organisation.Traditionally, print has been the medium for corporate reporting. Printed general-purpose corporate annual reports, and other paper-based documents such as social and environmental reports, have been used to disseminate corporate information to stakeholders. While these paper-based reports have global acceptability (which is often enhanced through an auditing/assertation process), they may not always be as timely, accessible, interactive or sufficiently detailed as some stakeholders may wish. The consequent growth in the use of information technology, especially the personal computer, and computer-tocomputer communication systems such as the Internet, has been phenomenal, transforming many business activities and society at large. The Internet provides many benefits such as graphic presentations of information, twoway interaction, increased information accessibility and mass communication. However, problems such as security, authentication, legal impediments and inequity in access are restricting the rise in the use of these tools (see Trites 1999, FASB 2000.Internet reporting enables information to be disseminated to a wide range of stakeholders in a timely and convenient manner. This new dimension in reporting enhances corporate accountability (see Iadhia 2002b) and overcomes the limitations of periodic general-purpose financial reports by disseminating information to a "broader" range of stakeholders (see Lymer et a1 1999, Lodhia 2002a).It is not surprising that the practice of corporate reporting through the Internet has gained significance. It has also been accompanied by a range of This paper documents a research study on corporate reporting on the Internet by Australian companies. The findings suggest that while corporate reporting on the Internet is emerging in Australia, current practice does not utilise the full potential of the Internet to disclose information to stakeholders. Only limited evidence was found of changes in the reporting practices of companies resulting from opportunities for innovation in in forma ti0 n dissemination offered by this technology.

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Section: In Internet Reportingsupporting

confidence: 78%

Section: In Internet Reportingmentioning

confidence: 99%

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Corporate Reporting on the Internet in Australia: An Exploratory Study

Lodhia¹,

Allam²,

Lymer³

2004

Australian Accounting Review

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“…The model tested took on the following shape: We built some hypotheses and highlighted the independent variables thanks to a literature review about the determinants of internet financial disclosure (Craven & Marston, 1999;Skaife, Johnstone, & Warfield, 1999;Ho & Wong, 2001;Larran & Giner, 2002;Bonson & Escobar, 2002;Debreceny, Gray, & Rahman, 2002;Ettredge, Richardson, & Scholz, 2002;Marston, 2003;Oyelere et al, 2003;Rodriguez & Menezes, 2003;Xiao et al, 2004;Mendes-Da-Silva & Christensen, 2004;Laswad, Fisher, & Oyelere, 2005;Debreceny & Rahman, 2005;Paturel et al, 2006;Bollen, Hassink, & Bozic, 2006;Andrikopoulos & Diakidis, 2007;Almilia, 2009a;2009b;Oxibar, 2010). Table 4 describes how the independent variables are measured.…”

Section: Linear Regressionmentioning

confidence: 99%

“…We made interviews (Kaufmann, 1996;Gavard-Perret, Gotteland, Haon, & Jolibert, 2008;Savoie-Zajc, 2009) and we analyzed them referring to the principle of thematic analysis (Paillé & Mucchielli, 2008;Corbin & Strauss, 2008). It means that we did not analyze the speech itself but the real-life experience of managers.…”

Section: Interviewsmentioning

confidence: 99%

Methodological Approaches to Study Internet Financial Communication

Laetitia¹

2015

JMAA

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The aim of this paper is to show how qualitative and quantitative approaches can be complementary to study internet financial communication in a thesis by papers and how grounded theory (GT) can be the link among the different papers of the thesis. The study context of our thesis was the unregulated markets of New York Stock What was the most specific on those markets and at the beginning of our problematic is that there is no obligation of communication. And so, we wondered, "Do listed firms on unregulated markets of Brussels make a voluntary effort of internet financial communication?". Other research questions followed this starting question.Our thesis was composed of four papers; each of them used a methodology to answer a specific research question.This paper aims at showing how qualitative and quantitative approaches can be complementary to study internet financial communication in a thesis by papers and how grounded theory (GT) can be the link among the different papers of the thesis. This paper is organized as follows: First, we present the context of the study: the unregulated markets of New York Stock Exchange (NYSE) Euronext Brussels and the problematic rose from this context. Then, we expose the different methodological approaches used in our researches: content analysis of websites and scoring, linear regression, paired sample, and interviews. Finally, we demonstrate how GT was the general methodological travel among the papers: Every article had for vocation to try to answer the questions raised by the previous article.

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Intellectual capital, isomorphic forces and internet financial reporting

Bananuka

2019

JEAS

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Purpose The purpose of this paper is to report on the results of study carried out to examine the contribution of intellectual capital (IC) and isomorphic forces (IF) to internet financial reporting (IFR) among financial services firms in an emerging economy like Uganda. Design/methodology/approach This study is cross sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences. Findings Results suggest that both IC and IF are significant predictors of IFR among financial services firms in Uganda. However, IF significantly contribute to IFR when IC is not present. Originality/value This study provides an initial empirical evidence on the contribution of IC and IF to IFR using evidence from Uganda’s financial service firms.

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Financial reporting on the internet: the portuguese case

Cited by 4 publications

References 8 publications

Corporate Reporting on the Internet in Australia: An Exploratory Study

Corporate Reporting on the Internet in Australia: An Exploratory Study

Methodological Approaches to Study Internet Financial Communication

Intellectual capital, isomorphic forces and internet financial reporting

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