Determinants of Internet Financial Reporting by New Zealand Companies

By P. Oyelere, Fawzi Laswad, Richard Fisher. 2003

425 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ae91c3a6b39961f96f71894d2834115d296c8e19

How researchers see this paper

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

In Accounting

Citations in the corpus

Factors affecting corporate social responsibility disclosure in Egypt (2011, background): “According to McKinnon and Dalimunthe (1993), larger firms tend to attract more analysts’ followings than smaller ones, and may therefore be subjected to greater demand by analysts for private information; therefore, voluntary disclosure costs may be lower for large firms than small ones (Oyeler et a”
Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide (2009, background): “…several studies have found a positive effect of leverage on the amount of information revealed voluntarily (for example, Jaggi and Lee, 2002; Xiao et al., 2004; Prencipe, 2004), whereas other works do not find a statistically significant relationship (Oyelere et al., 2003; Gul and Leung, 2004).”
Corporate governance and strategic information on the internet (2011, background): “Empirical evidence has made it clear that large-sized companies (Ashbaugh et al., 1999; Craven and Martson, 1999; Pirchegger andWagenhofer, 1999; Oyelere et al., 2003; Marston and Polei, 2004; Serrano-Cinca et al., 2007) use the internet as a channel of communication with their stakeholders more fre”
Determinants of corporate internet reporting: evidence from Egypt (2010, background): “The results are consistent with prior research on online disclosure in developing countries (Ismail, 2002; Oyelere et al., 2003; Xiao et al., 2004; Hussainey and Al-Nodel, 2008).”
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).”
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).”