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Drawing on the importance of social accounting for sustainable development, we study practices of environmental disclosure on the websites of companies listed on the Copenhagen Stock Exchange. The first part of this paper produces and discusses descriptive evidence on environmental reporting...
Persistent link: https://www.econbiz.de/10012979403
Dissemination of information via corporate websites is considered to be desirable, because it constitutes a way round modes of market failure, such as asymmetric information in capital markets and agency problems. This paper explores the relationship between internet disclosure, profitability...
Persistent link: https://www.econbiz.de/10012979404
This study explores the determinants of Internet financial disclosure in the travel and leisure industry. Studying the case of the firms that are listed in the London Stock Exchange, we employ the generalized method of moments in order to investigate the cross-sectional variation in the quantity...
Persistent link: https://www.econbiz.de/10012979407
This study investigates the cross sectional determinants of online disclosure practices of companies listed in the Cyprus Stock Exchange (CSE). Regression analysis is employed to explore the potential dependence of online corporate disclosure practices on size, profitability, leverage and the...
Persistent link: https://www.econbiz.de/10013059314