 Internet Financial Communication: Evidence from Unregulated Markets of Brussels and ParisThe International Journal of Business and Finance Research, 2013, vol. 7, issue 5, 107-122 Abstract: This paper examines the internet financial disclosure of 34 companies listed on un-regulated markets in Brussels and 34 twin firms quoted in Paris. The purpose of this research is twofold. First, we study the level of internet financial disclosure and we compare the levels of French and Belgian un-regulated markets. Next we identify factors determine this level. We applied an analytical grid, based on prescriptions in the literature concerning Internet financial disclosure to analyze 68 websites. A communication score was thus obtained for each firm. We identify if differences in communication scores are significant. This score was then regressed according to our hypotheses. The findings show Belgian firms have a higher level of internet financial communication and that a firm’ size, age, membership of the IT sector and market place have an impact on the internet financial disclosure of un-regulated market listed companies. Keywords: Financial Communication; Websites Analyses – Internet Financial Reporting (IFR); Non- Regulated Financial Markets; Voluntary Disclosure (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ibf:ijbfre:v:7:y:2013:i:5:p:107-122 Access Statistics for this article The International Journal of Business and Finance Research is currently edited by Terrance Jalbert More articles in The International Journal of Business and Finance Research from The Institute for Business and Finance Research |
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