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?...

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 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...

A publication score of voluntary disclosed information disclosed by French firms was built on the 2003-2007 period. This original set of data is used to analyze the impact of the introduction of IFRS standards scheduled in 2005. It is also used to identify the determinants of communication...

This paper addresses the relationship between mandatory and voluntary information. The introduction of IFRS in 2005 modified mandatory information requirements and influenced the content and level of the discretionary information disclosed by firms. This background allows us to test whether the...

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...

Our study aims at understanding the introduction and the development of financial 'communication' in French companies. The case of Saint-Gobain (1867-2005) is used to explain why and how Saint-Gobain have taken the initiative in going more to meet investors, by having voluntary disclosed more...

Organizational portals are vital parts of knowledge-intensive organizations. They play several critical roles: a) provide a platform for deployment of web-based services; b) envelop distributed internal resources; and c) present a centralized access to resources and services. Portal services...

It is now being assumed — without strong feelings or controversy — that thousands of intelligent objects will be connected to the Internet in the near future. These prospects might gladden hearts or scare weaker souls. They are, day after day, ever more likely ...

Can the digital sector relaunch France’s national economy ? For a few years now, this question has nagged experts and spawned topquality reports. Despite their relevance, these documents all err by too simply separating the “new technology”, adorned with all virtues and loaded with...