Boubaker, Sabri; Lakhal, Faten; Nekhili, Mehdi - In: Managerial Auditing Journal 27 (2011) 2, pp. 126-155
disclosures and is both descriptive and explicative. It analyzes the use of the internet to disseminate corporate information and … analysis shows that French firms are using the internet to disseminate existing rather than timely information. The results … also show that voluntary disclosures are more suited for the internet than mandatory disclosures. Research limitations …