The impact of online presence development on the relationship between company characteristics and internet corporate reporting: a PLS-SEM approach

Harmandeep Singh

International Journal of Business Information Systems, 2026, vol. 53, issue 1, 58-77

Abstract: The study aims to explore the relationship between a company's characteristics and reporting via its website, based on the top 183 companies listed on the Bombay Stock Exchange (BSE). It validates the evidence for the role of online presence development (OPD) as a mediator in the relationship between these companies' characteristics and internet corporate reporting (ICR). The paper's proposed model relates four constructs (firm size, profitability, leverage and governance structure) to identify a company's reporting strategy. The research model has been evaluated using partial least square-structural equation modelling (PLS-SEM). The study's findings show that a company's online presence is just as essential as its attributes in influencing its online information transparency and mediating the relationship between a firm's size, governance structure and ICR. The study offers companies a new perspective for building a strong online presence to enhance their image, retain their current investors and attract potential ones. The findings also have implications for regulatory bodies, which need to strengthen corporate governance norms for a company's website to assure the accuracy and creditability of the information provided through the websites.

Keywords: voluntary disclosure; internet corporate reporting; ICR; website accessibility; web visibility; PLS model. (search for similar items in EconPapers)
Date: 2026
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