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The use of the Internet for corporate reporting by Spanish companies

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The use of the Internet for corporate reporting by Spanish companies

dc.contributor.author	Giner Inchausti, Begoña
dc.contributor.author	Larran, Manuel
dc.date.accessioned	2010-04-28T10:00:26Z
dc.date.available	2010-04-28T10:00:26Z
dc.date.issued	2002
dc.identifier.uri	http://hdl.handle.net/10550/2319
dc.description.abstract	During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. Although the main objective of this paper is to study the use of the Internet by Spanish companies to disclose financial information, we also discuss about the reasons of companies to use the new technologies to communicate with interested parties and its consequences. The empirical research is based on companies listed on the Madrid stock exchange , we analyse not only the information provided, but also the factors that explain the different attitudes of companies towards this vehicle for investors relationships. The results show that size is the main factor that explains not only the quantity but also the quality of financial information.	en
dc.language.iso	en	en
dc.relation	http://www.uhu.es/ijdar/10.4192/1577-8517-v2_3.pdf	en
dc.source	Larra, Manuel; Giner Inchausti, Begoña. The Use of the Internet for Corporate Reporting by Spanish Companies. The International Journal of Digital Accounting Research Vol. 2, No. 1, pp. 53-82.	en
dc.subject	Accounting; Internet; Corporate reportin; Spanish companies	en
dc.title	The use of the Internet for corporate reporting by Spanish companies	en
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS::Organización y dirección de empresas ::Gestión financiera	en
dc.description.private	Begona.Giner@uv.es	en
dc.type.hasVersion	VoR	es_ES