EconPapers    
Economics at your fingertips  
 

The determinants of web-based corporate reporting in France

Sabri Boubaker (), Faten Lakhal and Mehdi Nekhili ()
Additional contact information
Faten Lakhal: IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12

Post-Print from HAL

Abstract: Purpose - The purpose of this paper is to consider the determinants of web-based corporate reporting by French-listed firms. Design/methodology/approach - The paper is based on a literature review of the determinants of web-based corporate disclosures and is both descriptive and explicative. It analyzes the use of the internet to disseminate corporate information and examines the extent of web-based corporate disclosure by developing a set of disclosure indexes. To test the authors' hypotheses, an OLS regression framework was estimated on a sample of 529 French-listed firms in 2005. Findings - Descriptive analysis shows that French firms are using the internet to disseminate existing rather than timely information. The results show that large-sized firms, large-audited firms, firms featuring a dispersed ownership structure, those that have issued bonds or equities and IT industry firms extensively used the web to disclose information to their shareholders. The results also show that voluntary disclosures are more suited for the internet than mandatory disclosures. Research limitations/implications - The study does not cover all information provided on web sites, particularly those about the impact of IFRS on companies' accounts. Practical implications - The findings are useful to both managers, wishing to meet actual and potential investors' informational needs and to investors wishing to invest in a richer informational environment and to better assess firm value. Originality/value - This paper provides a better understanding of the choice of the internet to release information in the French context, where internet corporate reporting is not standardized as in the USA and Canada.

Keywords: Corporate reporting; disclosure; disclosure index; financial reporting; France; Internet; voluntary disclosure (search for similar items in EconPapers)
Date: 2012
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00737542
References: Add references at CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Published in Managerial Auditing Journal, Emerald, 2012, Vol. 27 (n° 2), p. 126-155. ⟨10.1108/02686901211189835⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Journal Article: The determinants of web-based corporate reporting in France (2011) Downloads
Working Paper: The Determinants of Web-based Corporate Reporting in France (2011)
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:hal:journl:hal-00737542

DOI: 10.1108/02686901211189835

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().

 
Page updated 2020-01-14
Handle: RePEc:hal:journl:hal-00737542