A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies

Bonson,; Escobar, G.

doi:10.4192/1577-8517-v2_2

Cited by 82 publications

(78 citation statements)

References 24 publications

(29 reference statements)

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“…These include in the US: Ashbaugh et al (1999), and Ettredge et al (2002). For Europe, following research studies were published: Craven and Marston (1999) in the UK; Gowthorpe and Amat (1999) in Spain;Pirchegger and Wagenhofer (1999) in Austria; Bonson and Escobar (2002) in 15 European countries; Marston and Polei (2004) in Germany; Andrikopoulos (2007) in Cyprus; Bozcuk et al (2008) in Turkey and Despina and Demetrios (2009) in Greece. Several studies were undertaken in Asia and Australasia, including Oyelere et al (2003) in New Zealand; Marston (2003) in Japan, Lai et al (2010) in Taiwan, Verma (2010) in India, Xiao et al (2004) and Zhang et al (2007) in China.…”

Section: About Here 22 Prior Research On Users' Perceptionsmentioning

confidence: 99%

Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Al‐Htaybat¹,

Alberti‐Alhtaybat²,

Hutaibat³

2011

IJBM

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This study seeks to explore the perceptions of users regarding Internet financial reporting (IFR) practices in Jordan. A questionnaire survey of 200 possible participants of four different user-groups was conducted to investigate their perceptions regarding the usefulness and usability of IFR as a source of information in Jordan. 114 received responses were analysed using the Kruskal-Wallis test, and the analysis revealed that there is a strong agreement among the respondents on IFR being useable, accessible and available any time and from anywhere as a source of information for users' decision making in Jordan. However, users' perceptions regarding usefulness of IFR in decision making significantly differed. They addressed economic factors such as the cost of having Internet access and the cost of printing accounting information as two concerns regarding the future of IFR in Jordan. They also clarified that the traditional copy of the annual report is still the preferable source of accounting information for Jordanian users. Keywords: Internet financial reports, Users' perceptions, Emerging market, Jordan 1. Introduction Financial reporting developed in the early twenty-first century from the traditional design of the printed annual report to the contemporary Internet Financial Reporting (IFR) aiming specifically to satisfy varying users' needs. Financial reporting is the common tool of disclosing companies' financial information, and it is predicted that IFR will gradually replace printed financial reporting as more companies will use IFR to provide financial information and communicate with accounting information users (Beattie and Pratt, 2003). In this context Oyelere et al (2003, p.38)

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Section: About Here 22 Prior Research On Users' Perceptionsmentioning

confidence: 99%

Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Al‐Htaybat¹,

Alberti‐Alhtaybat²,

Hutaibat³

2011

IJBM

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“…The positive association found in this study between IIR and being audited by a big four audit company do provide support for Xiao et al (2004), Bonsón and Escobar (2002) and Wang et al (2008).…”

Section: Correlation Analysismentioning

confidence: 73%

“…Abdelsalam et al (2007), Pervan (2006), Lybaert (2002), Celik et al (2006), Aly et al (2010), Bonsón and Escobar (2002;2006), Ettredge, Richardson and Scholz (2001), and Xiao et al (2004: 202) all reported an association as opposed to Trabelsi et al (2008), Larrán and Giner (2002), Geerings, Bollen and Hassink (2003), Oyelere et al (2003) and Bollen et al (2006), who reported no significant association.…”

Section: Big Four Auditmentioning

confidence: 93%

Determinants of the quality of internet investor relations – a study of companies listed on the JSE#

Nel

Smit

Brümmer

2017

SAJBM

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Investor relations is the field of management that is concerned with the relationships between companies and investors, and as such involves a wide variety of information types, for example mandatory, voluntary, financial, non-financial, qualitative and quantitative. While South Africa has recently been ranked number one for the strength of its auditing and reporting standards for the seventh consecutive year (IRBA, 2016), investor relations as a wider and voluntary concept, is largely unresearched in South Africa. The purpose of the study was to establish the determinants of Internet investor relations (IIR).The quality of IIR was measured for a sample of 85 JSE-listed companies using a measurement instrument that consists of 346 attributes. From the literature, as discussed in the literature review, 15 company characteristics were identified that could explain IIR quality. Stepwise regression model-building was used to develop a regression model that best explains IIR quality.Company size, leverage, being audited by a big four audit company, JSE industry membership, free float and dual listing status were found statistically significant independent variables, explaining 68.76% of the variation in the dependent variable, IIR. Contributions to the body of knowledge, study limitations and the need for further research are discussed in the conclusion.

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“…Several studies reveal that the industry sector affects the amount of information provided by companies (Armenic and Maiocco 1981;Bazley et al 1985;Bonsón and Escobar 2002;Bonsón and Escobar 2006). A relevant reason is that companies belonging to the same sector need to acquire legitimacy and a particular corporate image from their specific environment, so they prefer to adopt similar reporting practices.…”

Section: Rq: To What Extent Are Italian Non-listed Companies Satisfyimentioning

confidence: 99%

Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies

Valentinetti¹,

Rea²

2011

IJDAR

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Abstract. XBRL (eXtensible Business Reporting Language) will soon be the leading means of corporate financial reporting. A key feature of its adoption relies on well-defined standard taxonomies, which should adequately reflect both the accounting standards and the reporting practices of firms. This study considers this issue, following the concept of -taxonomy fit‖ proposed by Bovee et al. (2002; and Bonsón et al. (2009a). The aim is to fill a specific gap in the previous literature, by analyzing the applicability of XBRL in the context of template-based accounting standards. Specifically, we assess the fit between the XBRL Italian GAAP Taxonomy and the traditional annual reports of Italian non-listed companies, which are required to file their financial statements in XBRL. The results show an almost perfect fit but with significant differences among the financial statements analyzed. In addition, the degree of misfit, when it occurs, depends on the sector, the size and the level of disaggregation of information provided by the companies.

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A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies

Cited by 82 publications

References 24 publications

Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Determinants of the quality of internet investor relations – a study of companies listed on the JSE#

Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies

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