Determinants of corporate reporting on the internet

Ali Uyar

42 citations0/0 files storedManagerial Auditing Journal

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

Abstract

Purpose The primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that influence the information disclosure level on the internet; and to investigate whether there is a significant difference between the firms listed in the Corporate Governance Index of the ISE and those that are not, in terms of level of disclosure on the corporate web sites. Design/methodology/approach The methodology of the study was content analysis of corporate web sites of corporations listed on the ISE. Findings Firms, which are listed in the ISE Corporate Governance Index (XCORP), disclose significantly more information on corporate web sites compared to the firms that are not listed in the XCORP. In addition, the results indicate that firm size and being listed in the XCORP are significant explanatory variables for the total disclosure score on the corporate web sites, while industry and profitability are not. Research limitations/implications Since the study was conducted on a sample of listed companies on the ISE, the findings are not necessarily representative of non‐listed companies. Originality/value The study contributes to the scarce literature on internet reporting in developing countries and it incorporates the XCORP in the predictors of information disclosure level on corporate web sites.

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References

1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms 1999Corporate Reporting on the Internet 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies 2006Communication of corporate social responsibility by Portuguese banks 1999Financial reporting on the Internet by leading UK companies 2004Corporate reporting on the Internet by German companies 2003Determinants of Internet Financial Reporting by New Zealand Companies 2001The presentation of financial information at corporate Web sites

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2017Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies 2018Factors Influencing Sustainability Reporting: Evidence from Turkey 2014The Determinants of Forward-looking Information Disclosure 2017The determinants of corporate internet reporting in Egypt: an exploratory analysis 2019Internet financial reporting adoption

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