Empirical Evidence Concerning Smes Corporate Websites: Explaining Factors, Strategies and Reporting

García-Borbolla,; Larran,; Lopez, _

doi:10.4192/1577-8517-v5_5

Cited by 18 publications

(26 citation statements)

References 18 publications

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“…Empirical findings suggest a significant relationship between the firm size and online disclosure (Hossain et al, 1995;Ashbaugh et al, 1999;Craven and Marston, 1999;Pirchegger and Wagenhofer, 1999;Brennan and Hourigan, 1998;Bonson and Escobar, 2002;Debreceny et al, 2002;Ettredge et al, 2002;Larrán and Giner, 2002;Oyelere et al, 2003;Marston and Polei, 2004;Xiao et al, 2004;García-Borbolla et al, 2005;Bollen et al, 2006;Ezat and El-Masry, 2008). This prompts the second research hypothesis:…”

Section: Firm Sizementioning

confidence: 99%

Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Mohamed

Basuony²

2014

IJDAR

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Abstract. The purpose of this paper is to examine the determinants and characteristics of voluntary Internet disclosures by listed companies in three Gulf Cooperation Council countries. This paper uses archival data from 192 listed companies in Qatar Stock Exchange, Muscat Securities Market, and Bahrain Bourse. Binary Logistic Regression analysis is used to examine the determinants of Internet financial reporting. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results reveal that firm size is the major influencing factor that impacts Internet financial reporting in the GCC. A number of disclosure characteristics differ significantly between the three countries. The paper provides insights into corporate Internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world. The results are consistent with previous literature that corporate size is a major determinant of Internet financial reporting.

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Section: Firm Sizementioning

confidence: 99%

Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Mohamed

Basuony²

2014

IJDAR

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“…When a website has comprehensive, focused information, users are more likely to make better-informed decisions and, thus, information content is an important antecedent of customer satisfaction and purchase intention (Thongpapanl and Ashraf, 2011). It comes as no surprise, then, that former website evaluation studies have analysed in detail this dimension on SME (Burgess et al, 2009;García-Borbolla et al, 2005;Mendo and Fitzgerald, 2005;Meroño-Cerdan and Soto-Acosta, 2007;Schmidt et al, 2008;Sun et al 2012), although not always using the same website features in a consistent way. Given that it incorporates distinct types of information, the informative dimension can be divided into two separate dimensionsorganisation information and commercial information.…”

Section: Website Content and Designmentioning

confidence: 99%

“…Empirical work has found that the presence of contact details, social networking and other communication features in websites positively influence trust and purchase intention (Lee and Kozar, 2012). Reflecting perhaps the value of this dimension, previous studies have analysed several communication features on SME websites, specifically those related with the enterprise contacts and with conventional forms of communication (García-Borbolla et al, 2005;Soto-Acosta and Meroño-Cerdan, 2006;Sun et al, 2012). Web 2.0 communication features are only now starting to receive attention from investigators (Kim et al, 2011).…”

Section: Website Content and Designmentioning

confidence: 99%

“…A visually attractive website positively affects users' satisfaction, trust, commitment and loyalty (Karimov et al, 2011). It not unexpected, then, that some website evaluation studies on SME took into account this dimension (García-Borbolla et al, 2005;Mendo and Fitzgerald, 2005;Schmidt et al, 2008;Sun et al, 2012), including features such as logo/brand image, animations, sound, images and videos. Again, no single study analysed all these multimedia features simultaneously.…”

Section: Website Content and Designmentioning

confidence: 99%

“…Typically, enterprises start by developing a website with basic organisational and product information and then evolve towards the development of websites with more advanced features such as e-commerce. García-Borbolla et al (2005) use a three-stage model to assess the maturity level of 219 Spanish SME websites. Similarly, Burgess et al (2011) report on a longitudinal study that used the eMICA framework to determine the maturity level of Australian tourism SME websites.…”

Section: Website Evaluation Of Smementioning

confidence: 99%

See 2 more Smart Citations

Website content and design in SME: insights from Portugal

Lopes

Melão

2016

IJEB

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Abstract:Although there is a vast amount of literature on website evaluation, relatively little has been written about the analysis of websites of small and medium-sized enterprises (SME). This paper examines a comprehensive set of content and design features of 915 websites of Portuguese SME, as well as the relationship between these features and enterprise size. The results indicate that the majority of the websites are used to convey information, rather than to make transactions, support networking and collaboration or to interact dynamically with users. Accessibility or privacy and security features are not common among websites. Web 2.0 features have a low presence in SME websites, but social media emerged as a construct. In contrast with existing literature, the study has found that website content and design features are positively related with enterprise size. The contributions and implications are discussed together with avenues for further research.

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The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies

2008

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Purpose-This study seeks to examine the key factors that affect the timeliness of corporate internet reporting (CIR) by the Egyptian listed corporations on the Cairo and Alexandria Stock Exchange. Design/methodology/approach-The authors use firm characteristics and corporate governance variables to investigate the influence on the timeliness of CIR. They also develop a disclosure index to measure the timeliness of CIR for the listed Egyptian corporations. Findings-The primary analysis finds a significant relationship between the timeliness of CIR and firm size, type of industry, liquidity, ownership structure, board composition and board size. The results indicate that firms typically in the service sector, that are large and have a high rate of liquidity, a high proportion of independent directors, a large number of board directors and a high free float disclose more timely information on their web sites. Furthermore, a significant association between the entire independent variables and some items of timeliness of CIR is found. Originality/value-This study is one of the first empirical studies to investigate the relationship between the corporate governance and the timeliness of CIR in an emerging market.

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Empirical Evidence Concerning Smes Corporate Websites: Explaining Factors, Strategies and Reporting

Cited by 18 publications

References 18 publications

Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries

Website content and design in SME: insights from Portugal

The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies

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