IT-Enabled Corporate Governance: The Characteristics and Determinants of Web-based Corporate Governance Disclosures

Yabing Jiang and Wullianallur Raghupathi
Additional contact information
Yabing Jiang: Fordham University, USA
Wullianallur Raghupathi: Fordham University, USA

Information Resources Management Journal (IRMJ), 2010, vol. 23, issue 4, 1-20

Abstract: Sophisticated information technologies allow companies to provide stakeholders with more transparency. Web-based disclosures have the advantages of low cost, mass reach, frequency and speed, and yet the extent of Internet disclosure varies across companies and industries. Drawing on interdisciplinary work in information technology and corporate governance, in this paper, the authors examine the S&P 100 companies’ use of the Web for corporate governance information disclosure and analyze the association between the Web disclosing practice and firm attributes. Their findings support the proposition that Web-based disclosure decisions were associated with various firm specific attributes. This study has implications for the strategic role of the Internet and Web in disclosure and transparency.

Date: 2010
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://services.igi-global.com/resolvedoi/resolve. ... 4018/irmj.2010100101 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:igg:rmj000:v:23:y:2010:i:4:p:1-20

Access Statistics for this article

Information Resources Management Journal (IRMJ) is currently edited by George Kelley

More articles in Information Resources Management Journal (IRMJ) from IGI Global
Bibliographic data for series maintained by Journal Editor ().