Purpose – This work aims to check the validity of the hypotheses of the agency, signalling, political costs and proprietary costs theories in the disclosure of information online. More specifically, to determine the prevalence of the purposes alleged by those theories, we analyse the effect of industry concentration and other factors on an index of items of information disclosed on corporate web sites, in its entirety as well as its breakdown into information whose elaboration and disclosure is compulsory and information whose elaboration and disclosure is voluntary.
Stored only when both papers are in the corpus — 98 citations exist upstream.