Corporate Reporting on the Internet by Irish Companies

Niamh Brennan · Denis Hourigan

91 citations0/0 files storedAccounting Finance & Governance Review/Accounting finance & governance review

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

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.

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References

1996Agency costs of free cash flow, corporate finance, and takeovers 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.1991The use of disclosure indices in accounting research: A review article 1999Corporate Reporting on the Internet 1981Voluntary Corporate Disclosure: The Case of Interim Reporting 1999Financial reporting on the Internet by leading UK companies 1999A survey on the use of the Internet for investor relations in the USA, the UK and Germany 1992VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE

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