This research identifies potential links between performance and the level of financial communication on the web. This study examines 216 firms quoted in 2010 on the Free Market of Paris. We use a content analysis of websites and scoring technique, to compute a score of financial communication...

This research examines voluntary financial communication on the Internet by companies quoted on Brussels' unregulated markets. In the absence of obligation to communicate, we wish to know if companies quoted on these markets are proactive regarding financial disclosure on their website? We also...

This paper examines the internet financial disclosure of 34 companies listed on un-regulated markets in Brussels and 34 twin firms quoted in Paris. The purpose of this research is twofold. First, we study the level of internet financial disclosure and we compare the levels of French and Belgian...

This research examines how individual investors use the internet and traditional media to identify information and formulate their investment decisions. Before this study we developed several research papers concerning financial information disclosure on the internet. We also met managers of...

The ambition of this research is to identify the determinants of internet financial communication of small- and medium-sized firms quoted on non-regulated markets in Belgium. First, a scoring was established to determine the intensity with which firms use the internet as a vector of financial...

This paper examines how earnings performance relates to firms' narrative R&D disclosure decisions. The unique nature of R&D investments and financial statements' limited ability to communicate the value of such investments highlight the role of narrative disclosure as a supplement to the...

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

The purpose of this study is to determine if the process of filtering out financial information voluntary disclosed by firms was modified by the introduction of the IFRS. Voluntary information disclosed by French firms during the 2003-2008 period is compiled. This original dataset includes...

The institutional investors wish to have management control information, more relevant to inform them about the future value of their investment. Still, this information comes from the internal reporting systems of the firms. This paper suggests analyzing, in the form of a qualitative study, the...