文章基本信息

标题：Web based financial disclosure in European con-text: European transparency directive analysis
作者：Dhouha khrifech ; Walid Khoufi ; Ahmed Ghorbel 等
期刊名称：International Journal of Accounting and Economics Studies
电子版ISSN：2309-4508
出版年度：2018
卷号：6
期号：1
页码：11-24
DOI：10.14419/ijaes.v6i1.8631
出版社：Journal of Advanced Computer Science & Technology
摘要：This study aims to explain the relationship between firm specific characteristics and the corporate Web based disclosure level in European Union countries. European companies should apply the transparency directive requirements, which clarifies principal component of corporate Websites content. We analyze the Websites content of 197 listed groups on capital market of six European countries: Germany, Spain, French, Italy, Netherlands and UK. Web disclosure level, endogenous variable, is measured by disclosure index. It includes four dimensions: content, timeliness, technology and user supports. Our findings show that profitability, concentration ownership, information technology (IT) sector and Big 4 affect significantly Web disclosure index. We conclude that IT sector determining factor of Web financial disclosure in Europe.
关键词：Corporate Websites;European Directive;Information Disclosure;OLS Rank Transformation Regression;Regulatory Information.