The use and determinants of online financial reports in Europe : an empirical investigation of listed firms
Year of publication: |
2023
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Authors: | Pieper, Hendrik ; Ottenstein, Philipp ; Zülch, Henning |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 19.2023, 3, p. 297-327
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Subject: | OFR | online financial report | HTML | hypertext markup language | capital markets | determinants | ESEF | European Single Electronic Format | internet financial reporting | cross-listing | leverage | ownership concentration | firm size | empirical research | Europe | EU-Staaten | EU countries | Internet | Europa | Eigentümerstruktur | Ownership structure | Betriebsgröße | Firm size | Jahresabschluss | Financial statement | Corporate Governance | Corporate governance | Berichtswesen | Reporting |
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