Purpose – The purpose of this paper is to consider the determinants of web‐based corporate reporting by French‐listed firms. Design/methodology/approach – The paper is based on a literature review of the determinants of web‐based corporate disclosures and is both descriptive and...

This study examines the determinants and implications of the information disclosed in interim reports submitted to the Helsinki Stock Exchange in the period 1985-93. The determinants part of the work is based primarily on prior literature, firm attributes, and the development of the...