A Study of Corporate Web-Based Reporting in Hotel Industry

Soriya Sushila and Dhaigude Amol

Asian Economic and Financial Review, 2016, vol. 6, issue 11, 661-680

Abstract: This study investigates the web-based reporting of Indian hotel industry and analyzes the pattern and determinants influencing the web-based reporting. Content analysis has been carried out for exploring dissemination of web-based reporting. The web based reporting is captured via general (162 parameters), financial (117 parameters) and presentation (24 parameters) indices. Ordinary least square regression technique has been deployed to establish the association between web-based reporting and the various determinants. Results revels that web-based reporting is significantly related to the size, liquidity, profitability and productivity of the hotels. Information symmetry and online reporting via internet technology facilitate various stakeholders.

Keywords: Web-based reporting; Hotel industry; Accounting; Information distribution; Agency theory; Content analysis; Least square regression. (search for similar items in EconPapers)
Date: 2016
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