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Purpose – The purpose of this paper is to report on research concerning financial analysts’ activity surrounding profit warnings issued by listed companies in the four largest European stock exchanges (France, Germany, the Netherlands and the UK). The authors address three aspects of...
Persistent link: https://www.econbiz.de/10014837900
Purpose – The purpose of this paper is to review the use of content analysis in social and environmental reporting (SER) research. It explores how the relevant literature has evolved over time and particularly how recent developments have affected the validity and reliability challenges that...
Persistent link: https://www.econbiz.de/10014837989
During the last decade a large number of scientific papers analyzed Internet reporting of listed companies, but … Internet reporting of Croatian listed companies in the period 2005-2007. The research shows that Croatian companies on average … the last few years there has been only limited improvement in voluntary Internet reporting. The average IFR Score measured …
Persistent link: https://www.econbiz.de/10004961212
The use of the Internet for financial reporting creates unique opportunities and challenges for the auditing profession …. This exploratory study identifies the key audit implications of Internet financial reporting through a comprehensive review …
Persistent link: https://www.econbiz.de/10014928866
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 …
Persistent link: https://www.econbiz.de/10014967086
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