An Examination of the Comprehensiveness of Corporate Internet Reporting Provided by London‐Listed Companies

By Omneya H. Abdelsalam, S. Bryant, Donna L. Street. 2007

131 citations recorded by the source corpus.

Recent changes in the regulatory environment of the London Stock Exchange are aimed at prohibiting selective disclosure and enhancing the credibility of reporting. Using an innovative 143‐item disclosure checklist, we examine corporate Internet reporting (CIR) comprehensiveness and its determinants within this new regulatory environment. We also extend the literature linking corporate governance measures to CIR. Our findings indicate that despite this new regulatory environment, there is considerable room for improvement in CIR by London‐listed companies. For example, our sample companies provide only 58 percent and 70 percent, respectively, of the credibility and usability items assessed by our comprehensiveness index. After controlling for size, profitability, industry, and high growth/intangibles, we find the CIR comprehensiveness of London‐listed companies is associated with analyst following, director holding, director independence, and CEO duality. Because prior research indicates the U.K. leads Eur...

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/925b1d4fd5a94b9ff2ce9ac93ffa0e992c380183

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. P. Schmidt
2. S. Vogel
3. Martin Glaum
4. Donna L. Street
5. Christopher Nobes

In Strategy and Management

1. P. Schmidt
2. S. Vogel
3. Martin Glaum
4. Donna L. Street

Citations in the corpus

• Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “To alleviate these problems, companies with widely dispersed ownership may disclose more information (Hossain et al. 1994, Chau and Gray 2002, Abdelsalam et al. 2007, Chen et al. 2008).”
• Web‐Based Non‐Financial Disclosure and Cost of Finance (2010, unknown): “3 For an extensive overview of the descriptive and association studies on Internet reporting published before 2006, we refer to Abdelsalam et al. (2007).”