Corporate reporting on the Internet by German companies

By Claire Marston, Annika Polei. International Journal of Accounting Information Systems, 2004

504 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/65f08aef4c9d265d95615d29f5a74bd399517671

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Citations in the corpus

Does Disclosure Quality via Investor Relations Affect Information Asymmetry? (2008, methodology): “We use the firm’s investor relations activities on the Internet as a proxy for disclosure quality due to the rapid growth of Internet usage in financial reporting activities (Geerings, Bollen & Hassink 2003; Marston & Polei 2004; Bollen, Hassink & Bozic 2006).”
Corporate social responsibility and sustainability reporting on the Internet (2009, unknown): “…Cerin, 2002; Chapple and Moon, 2005; Jenkins and Yakovleva, 2006; Jose and Lee, 2007; Jung et al., 2001; Kolk et al., 2008; Lober et al., 1997; Marston and Polei, 2004; Martin and Hadley, 2008; Moore, 2001; Moore and Robson, 2002; Noci, 2000; O’Dwyer, 2003; Rice, 1993; Roberts Environmental…”
The informational contribution of social and environmental disclosures for investors (2010, unknown): “Social indicators are based on balance scorecard literature and performance measurement practices (e.g. Pirchegger and Wagenhofer, 1999; Marston and Polei, 2004).”
Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide (2009, background): “…which analyse the amount of information provided by companies on their websites, in different countries such as the USA (Ettredge et al., 2001), Germany (Marston and Polei, 2004), Austria (Pirchegger and Wagenhofer, 1999), Denmark (Petersen and Plenborg, 2006) and Spain (Larrán and Giner, 2002).”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, background): “Marston and Polei (2004) argued that investors who own a large proportion of equity shares in a company can obtain information about the company from internal sources.”
Attributes of social and human capital disclosure and information asymmetry between managers and investors (2009, background): “Internet is widely seen as the best platform for the disclosure management and stewardship of financial and non-financial information (Robb, Single and Zarzeski, 2001; Marston and Polei, 2004).”
Determinants of corporate internet reporting: evidence from Egypt (2010, methodology): “…that profitable companies have an incentive to disclose more information, to signal the firm’s profitability to investors to support management continuation of their positions and levels of compensation (Oyeler et al., 2003), and to raise capital at the lowest price (Marston and Polei, 2004).”
The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012, background): “Marston and Polei (2004) argue that investors who own only a small percentage of shares in a company have limited access to information about the company.”
The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies (2008, background): “Depending on the above debate, we can formulate the sixth hypothesis as follows: prove a significant relationship (Debreceny and Rahman, 2005; Marston and Polei, 2004; Momany and Al-Shorman, 2006; Oyelere et al. , 2003).”
Corporate governance and strategic information on the internet (2011, background): “sites (Craven and Martson, 1999; Oyelere et al., 2003; Marston and Polei, 2004; Giner et al., 2003; Gul and Leung, 2004; Boesso and Kumar, 2007).”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, background): “…agency theory, signalling theory, legitimacy theory, and stakeholder theory (Cooke, 1989; Freedman & Jaggi, 2005; Healy & Palepu, 2001; Hossain, Perera & Abdul Rahman, 1995; Marston, 2003; Marston & Polei, 2004; Naser et al., 2006; Oyelere, Laswad & Fisher, 2003; Watson, Shrives & Marston, 2002).”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “P Early research indicated the presence of a negative relation between block-holder ownership and disclosure in developed countries such as Finland (Schadewitz & Blevins, 1998), Australia (Mitchell et al., 1995; McKinnon & Dalimunthe, 1993) , and Germany (Marston & Polei, 2004).”