Corporate reporting on the internet by Irish companies

Niamh Brennan () and Denis Hourigan

Open Access publications from Research Repository, University College Dublin

Abstract: The use of the Internet for financial reporting purposes by 109 Irish companies in 1998 is examined. The relationship between Internet disclosure and size, leverage, demand for corporate information and industry is analysed. Results show that 35 (37 per cent) listed and 15 (100 per cent) semi-state companies had a Web site. Larger companies, with larger annual report print runs, were significantly more likely to have a Web site. There was no association between presence of an Internet site and leverage or number of shareholders. Companies in the services and financial industries were significantly more likely to have a Web site.

Keywords: Financial reporting; Internet reporting; Corporation reports--Electronic information resources; Corporation reports--Ireland; Web publishing (search for similar items in EconPapers)
Pages: 32 pages
Date: 2000
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (10)

Published in: Irish Accounting Review, 7(1) 2000

Downloads: (external link)
http://hdl.handle.net/10197/2976 Open Access version, 2000 (application/pdf)

Related works:
Working Paper: Corporate reporting on the internet by Irish companies (1998)
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:rru:oapubs:10197/2976

Access Statistics for this paper

More papers in Open Access publications from Research Repository, University College Dublin
Bibliographic data for series maintained by Joseph Greene ().