Purpose – A structural equation model is proposed to explain internet reporting by banks. The model relates three … constructs of financial institutions (size, financial performance, and internet visibility) to their final influence on internet … statistically significant relationship has been found between size, financial performance, internet visibility, and e …

main explanatory factor for voluntary disclosure of information on the internet by quoted Spanish firms. In particular, the …

Purpose – The aim of this paper is to contribute to the understanding of how the internet interacts with businesses and … markets. The authors aims to focus on the internet press releases of annual results to illustrate how corporate communication … the internet for communicating firms' performance to investors, financial media and the stock market, then identify and …

social information on the internet. Legitimacy theory provides the theoretical framework. Design/methodology/approach – The … empirical study analysed factors influencing MFIs to publish financial and social information on the internet. The model was … – The study found that MFIs' internet presence overall is scarce and that greater levels of disclosure are needed. It was …