FINANCIAL COMMUNICATION ON THE WEB EVIDENCE FROM BELGIUM
Laetitia Pozniak (laetitia.pozniak@umons.ac.be)
Accounting & Taxation, 2010, vol. 2, issue 1, 47-58
Abstract:
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 communication. To do this, an analysis grid was built on the basis of a review of the literature, highlighting the rules for disclosure of information through the Web. The score was then regressed via ordinary least squares on variables presented in the literature as determiners of the firms’ financial communication. The main results of the findings bring to light three fundamental determiners of this score: membership or not in the information technology sector, the performance of the company and the market on which the company is quoted.
Keywords: financial communication; non-regulated financial markets; Web site; Small- and medium-sized firms. (search for similar items in EconPapers)
JEL-codes: C31 G10 M15 O32 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (6)
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