The Use of the Internet for Corporate Reporting by Spanish Companies

Larrán · Giner

178 citations0/0 files storedThe International Journal of Digital Accounting Research

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

Abstract

During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change.Although the main objective of this paper is to study the use of the Internet by Spanish companies to disclose financial information, we also discuss about the reasons of companies to use the new technologies to communicate with interested parties and its consequences.The empirical research is based on companies listed on the Madrid stock exchange , we analyse not only the information provided, but also the factors that explain the different attitudes of companies towards this vehicle for investors relationships.The results show that size is the main factor that explains not only the quantity but also the quality of financial information.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1996Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms 1990Voluntary disclosure with a strategic opponent 1999Corporate Reporting on the Internet 1999Financial reporting on the Internet by leading UK companies 1999Financial information on the Internet: a survey of the homepages of Austrian companies 1999The Internet as a vehicle for investor relations: the Swedish case

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