The management of financial disclosure on corporate websites: A conceptual model;La Gestion de l'Information Financière Diffusée sur les Sites Web d'Entreprises: Un Modèle Conceptuel

Canadian Accounting Perspectives

Volumn 3, Issue 2, 2004, Pages 235-259

  Trabelsi, Samir ^a   Labelle, Réal ^b   Laurin, Claude ^b  

^a BROCK UNIVERSITY   (Canada)

^b HEC MONTRÉAL   (Canada)

Author keywords

Content analysis; Internet reporting; Paper based reporting; Voluntary disclosure

Indexed keywords

EID: 11144252261     PISSN: 14998653     EISSN: None     Source Type: Journal    
DOI: 10.1506/UQXT-3L0K-N9XK-99E1     Document Type: Article

References (38)

1. Adams, M. (1997). Ritualism, opportunism and corporate disclosure in the New Zealand life insurance industry: Field evidence. Accounting, Auditing & Accountability Journal 10 (5): 718-34.
2. Ashbaugh, H., K. M. Johnstone, and T. Warfield. 1999. Corporate reporting on the Internet. Accounting Horizons 13 (3): 241-57.
3. Botosan, C. A., and M. S. Harris. 2000. Motivations for change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosure. The Accounting Review 38 (2): 329-53.
4. Brennan, N., and D. Hourigan. (1999). Corporate reporting on the Internet by Irish companies. Accountancy Ireland 30 (6): 18-21.
5. Bryant, S. H. 1997. Incremental information content of required disclosures contained in management discussion and analysis. The Accounting Review 72 (2): 285-301.
6. Canadian Securities Administration (CSA). 1999. Canadian Instruction 11-201: Delivery of documents by electronic means. Montreal: CSA.
7. Clarkson, P. M., J. L. Kao, and G. D. Richardson. 1999. Evidence that management discussion and analysis (MD&A) is a part of a firm's overall disclosure package. Contemporary Accounting Researched 16 (1): 111-34.
8. Core, J. E. 2001. A review of the empirical disclosure literature: Discussion. Journal of Accounting and Economics 31 (1-3): 441-56.
9. Craven, B., and C. L. Marston. 1999. Financial reporting on the Internet by companies. European Accounting Review 8 (2): 321-33.
10. Debreceny, R., and G. L. Gray. 1999. Financial reporting on the Internet and external audit. European Accounting Review 8 (2): 335-50.
11. Deller, D., M. Stubenrath, and C. Weber. 1999. A survey on the use of Internet for investor relations in the USA, the UK and Germany. European Accounting Review 8 (2): 351-64.
12. Dye, R. 2001. An evaluation of "essays on disclosure" and the disclosure literature in accounting. Journal of Accounting and Economics 32 (1-3): 181-237.
13. Financial Accounting Standards Board (FASB). 1999. Electronic Distribution of Business Reporting Information. Norwalk, CT: FASB.
14. Financial Accounting Standards Board (FASB) Steering Committee. 2002. Survey of business reporting research information on companies' Internet sites. Update of Electronic Distribution of Business Reporting Information. Norwalk, CT: FASB.
15. Financial Accounting Standards Board (FASB) Steering Committee. 2001a. Business and financial reporting, challenges from the new economy. Business Reporting Research Project. Norwalk, CT: FASB.
16. Financial Accounting Standards Board (FASB) Steering Committee. 2001b. Improving business reporting: Insights into enhancing voluntary disclosures. Business Reporting Research Project. Norwalk, CT: FASB.
17. Gibbins, M., A. Richardson, and J. Waterhouse. 1990. The management of corporate financial disclosures: Opportunism, ritualism, policies and processes. Journal of Accounting Research 28 (1): 121-43.
18. Gibbins, M., A. Richardson, and J. Waterhouse. 1992. The management of financial disclosure: Theory and perspectives. Vancouver: CGA Research Foundation.
19. Gu, F., and B. Lev. 2004. The information content of royalty income. Accounting Horizons 18 (1): 1-12.
20. Gowthorpe, C., and O. Amat. 1999. External reporting of accounting and financial information via the Internet in Spain. European Accounting Review 8 (2): 365-71.
21. Gowthorpe, C. 1999. Corporate reporting on the Internet: Developing opportunities for research. Journal of Applied Accounting Research 5 (3): 2-28.
22. Healy, P. M., and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and capital markets: A review of empirical disclosure literature. Journal of Accounting and Economics 23 (1-3): 405-40.
23. Heldin, P. 1999. The Internet as a vehicle for investor relations: The Swedish case. European Accounting Review 8 (2): 373-81.
24. Holland, J., and G. Stoner. 1996. Dissemination of price-sensitive information and management of voluntary corporate disclosure. Accounting and Business Research 26 (4): 295-304.
25. International Accounting Standards Committee (IASC). 1999. Business reporting on the Internet. London: the Committee.
26. Labelle, R. 2003. The statement of corporate governance practices (SCGP): A voluntary disclosure and corporate governance perspective. Working paper, HEC-Montréal. Available online at http://ssrn.com/author=221390.
27. Lymer, A. 1999. The Internet and future of corporate reporting in Europe. European Accounting Review 8 (2): 289-301.
28. Marston, C., and C. Y. Leow. 1998. Financial reporting on the internet by leading UK companies. Paper presented at the 21st Annual Congress of the European Accounting Association, Antwerp, Belgium.
29. Penman, S. H. 2003. The quality of financial statements: Perspectives from the recent stock market bubble. Accounting Horizons 17 (Supplement): 77-96.
30. Pirchegger, B., and A. Wagenhofer. 1999. Financial information on the Internet: A survey of the homepages of Austrian companies. European Accounting Review 8 (2): 383-95.
31. Prentice, R. A., V. J. Richardson, and S. Cholz. 1999. Corporate web site disclosure and rule 10b-5: An empirical evaluation. American Business Law Journal 36 (4): 531-79.
32. Richardson, A. J., and M. Welker. 2001. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society 26 (7-8): 597-616.
33. Schipper, K., and L. Vincent. 2003. Earnings quality. Accounting Horizons 17 (Supplement): 97-110.
34. Toronto Stock Exchange. Electronic communications disclosure guidelines. 1999.
35. Trabelsi, S., and R. Labelle. 2004. La communication financière par Internet: Ancien vin dans une nouvelle bouteille ou nouveau vin? Working paper, HEC-Montréal.
36. Trites, G. 1999. The impact of technology on financial and business reporting. Toronto: Canadian Institute of Chartered Accountants.
37. Verrecchia, R. E. 2001. Essays on disclosure. Journal of Accounting and Economics 23 (1-3): 97-180.
38. Waterhouse, J., M. Gibbins, and A. J. Richardson. 1993. Strategic financial disclosure: Evidence from labor negotiations. Contemporary Accounting Research 9 (2): 526-50.