Type

Journal Article

Authors

Denis Hourigan
Niamh Brennan

Subjects

Business

Topics
irish companies corporation reports ireland internet reporting web publishing financial reporting corporate reporting semi state companies corporation reports electronic information resources

Corporate reporting on the internet by Irish companies (2000)

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.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

Denis Hourigan, Niamh Brennan

Experts in our system

1
Niamh Brennan
University College Dublin
Total Publications: 106