Articlegreen2007

FACTORS INFLUENCING THE EXTENT OF WEB-BASED DISCLOSURE: AN EMPIRICAL ANALYSIS OF INDONESIAN MANUFACTURING FIRMS

20 citations0/0 files storedJurnal Akuntansi dan Keuangan (Institute of Research and Community Outreach Petra Christian University)

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

Abstract

This article aims to investigate the influencing factors of the extent of web-based disclosure among Indonesian manufacturing firms.Measurement of dependent variable (extent of web-based disclosure) relies on instrument developed by Matherly and Burton (2005).Four independent variables are hypothesized to positively influence the dependent variable: profitability (proxied by ROA), percentage of public ownership, firm size (average total assets), and level of leverage.The regression analysis finds that all independent variables (except percentage of public ownership) positively affect the extent of webbased disclosure.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1985Positive Accounting Theory 1997Disclosure level and the cost of equity capital.1966Theory of the Firm 1995The determinants of voluntary financial disclosure by Swiss listed companies 2002The determinants of Internet financial reporting

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