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Intangibles Disclosure Information on Internet by Multinational Corporations

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Intangibles Disclosure Information on Internet by Multinational Corporations

dc.contributor.author	Gandía Cabedo, Juan Luis
dc.date.accessioned	2010-04-23T12:10:47Z
dc.date.available	2010-04-23T12:10:47Z
dc.date.issued	2003
dc.identifier.uri	http://hdl.handle.net/10550/2274
dc.description.abstract	Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports. In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Standard & Poor´s GLOBAL 100 Index companies, different Internet intangibles disclosure indexes, and we have contrasted which variables explain the disclosure of this intangible information on Internet. Results show that the region of origin, especially in the European companies, and the intensity of the intangible expenditures are the main factors that explain the differences in the extent of corporate intangible disclosure on Internet.	en
dc.language.iso	en	en
dc.relation	http://www.uhu.es/ijdar/10.4192/1577-8517-v3_3.pdf	en
dc.source	Gandía Cabedo, Juan Luis. Intangibles Disclosure Information on Internet by Multinational Corporations. The International Journal of Digital Accounting Research 61 Vol. 3, No. 5, pp. 61-99	en
dc.subject	Internet; Intangibles; Disclosure Index; Corporate Reporting; Multinationals	en
dc.title	Intangibles Disclosure Information on Internet by Multinational Corporations	en
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS::Economía del cambio tecnológico ::Innovación tecnológica	en
dc.description.private	Juan.L.Gandia@uv.es	en
dc.type.hasVersion	VoR	es_ES