Internet Information Relevance of Financial Institutions: Evidence from Taiwan

Shuching Chou (), Tze-Yu Yen () and Yen-Hui Kuo ()
Additional contact information
Shuching Chou: Department of Graduate Institute of Finance, National Yunlin University of Science & Technology, Taiwan, 123, Section 3, University Road, Touliu, Yunlin, Taiwan 640, Taiwan
Tze-Yu Yen: Department of Finance, National Chung Cheng University, Taiwan, 168 University Rd., Min-Hsiung, Chia-Yi, Taiwan 62102, Taiwan
Yen-Hui Kuo: Department of Graduate Institute of Finance, National Yunlin University of Science and Technology, Touliu, Taiwan;

Review of Pacific Basin Financial Markets and Policies (RPBFMP), 2011, vol. 14, issue 04, 647-670

Abstract: This study investigates the perception of factors that are likely to influence the Internet information relevance of financial institutions. The media richness theory and stakeholder theory point out that the extent of information and stakeholder communication will influence the utilization of online information, while not many of these discussions are associated with financial institutions. This study integrates seven information categories into three constructs: sufficiency, stakeholder communication and external supervision, using a structural equation model to examine whether the three constructs relate to information utilization. The results show that stakeholder communication and external oversight are significantly related to the user's intention to utilize online information of financial institutions, while information sufficiency is not. These findings correspond to stakeholder theory as well as international guidelines that emphasize external oversight of financial institutions.

Keywords: Financial institutions; internet reporting; stakeholder theory; structural equation model (search for similar items in EconPapers)
JEL-codes: G1 G2 G3 (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.worldscientific.com/doi/abs/10.1142/S0219091511002275
Access to full text is restricted to subscribers

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:wsi:rpbfmp:v:14:y:2011:i:04:n:s0219091511002275

Ordering information: This journal article can be ordered from

DOI: 10.1142/S0219091511002275

Access Statistics for this article

Review of Pacific Basin Financial Markets and Policies (RPBFMP) is currently edited by Cheng-few Lee

More articles in Review of Pacific Basin Financial Markets and Policies (RPBFMP) from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().