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Internet financial reporting quality and corporate characteristics : the case of construction companies listed in Greek and Cypriot stock exchange

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Τίτλος: Internet financial reporting quality and corporate characteristics : the case of construction companies listed in Greek and Cypriot stock exchange
Συγγραφείς: Bekiaris, Michail G., Psimada, Chrysoula, Sergios, Tasos
Στοιχεία εκδότη: University of Piraeus. International Strategic Management Association
Έτος έκδοσης: 2014
Συλλογή: University of Malta: OAR@UM / L-Università ta' Malta
Θεματικοί όροι: Financial statements -- Greece, Financial statements -- Cyprus, Financial statements -- Data processing, Stock exchanges -- Greece, Stock exchanges -- Cyprus, Construction industry -- Greece, Construction industry -- Cyprus, International trade
Περιγραφή: This study examines the role of the Internet in the financial reporting practices of publicly traded Greek and Cypriot construction companies. Its key contribution is the development of a relevant index that is assessed against key business characteristics: profitability, leverage, audit firm size, firm size, ownership dispersion, time length of operations, and market to book value. The association between the proposed index and firm characteristics was examined with the use of multiple regression analysis. Our findings indicate, among others, that Internet-related financial disclosure is significantly associated with profitability, leverage, firm age and ownership dispersion. ; peer-reviewed
Τύπος εγγράφου: article in journal/newspaper
Γλώσσα: English
Relation: https://www.um.edu.mt/library/oar//handle/123456789/30590
Διαθεσιμότητα: https://www.um.edu.mt/library/oar//handle/123456789/30590
Rights: info:eu-repo/semantics/openAccess ; The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.
Αριθμός Καταχώρησης: edsbas.25AC837
Βάση Δεδομένων: BASE
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  – Url: https://www.um.edu.mt/library/oar//handle/123456789/30590#
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PubType: Academic Journal
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Items – Name: Title
  Label: Title
  Group: Ti
  Data: Internet financial reporting quality and corporate characteristics : the case of construction companies listed in Greek and Cypriot stock exchange
– Name: Author
  Label: Authors
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  Data: <searchLink fieldCode="AR" term="%22Bekiaris%2C+Michail+G%2E%22">Bekiaris, Michail G.</searchLink><br /><searchLink fieldCode="AR" term="%22Psimada%2C+Chrysoula%22">Psimada, Chrysoula</searchLink><br /><searchLink fieldCode="AR" term="%22Sergios%2C+Tasos%22">Sergios, Tasos</searchLink>
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  Data: University of Piraeus. International Strategic Management Association
– Name: DatePubCY
  Label: Publication Year
  Group: Date
  Data: 2014
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  Data: University of Malta: OAR@UM / L-Università ta' Malta
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  Data: <searchLink fieldCode="DE" term="%22Financial+statements+--+Greece%22">Financial statements -- Greece</searchLink><br /><searchLink fieldCode="DE" term="%22Financial+statements+--+Cyprus%22">Financial statements -- Cyprus</searchLink><br /><searchLink fieldCode="DE" term="%22Financial+statements+--+Data+processing%22">Financial statements -- Data processing</searchLink><br /><searchLink fieldCode="DE" term="%22Stock+exchanges+--+Greece%22">Stock exchanges -- Greece</searchLink><br /><searchLink fieldCode="DE" term="%22Stock+exchanges+--+Cyprus%22">Stock exchanges -- Cyprus</searchLink><br /><searchLink fieldCode="DE" term="%22Construction+industry+--+Greece%22">Construction industry -- Greece</searchLink><br /><searchLink fieldCode="DE" term="%22Construction+industry+--+Cyprus%22">Construction industry -- Cyprus</searchLink><br /><searchLink fieldCode="DE" term="%22International+trade%22">International trade</searchLink>
– Name: Abstract
  Label: Description
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  Data: This study examines the role of the Internet in the financial reporting practices of publicly traded Greek and Cypriot construction companies. Its key contribution is the development of a relevant index that is assessed against key business characteristics: profitability, leverage, audit firm size, firm size, ownership dispersion, time length of operations, and market to book value. The association between the proposed index and firm characteristics was examined with the use of multiple regression analysis. Our findings indicate, among others, that Internet-related financial disclosure is significantly associated with profitability, leverage, firm age and ownership dispersion. ; peer-reviewed
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  Data: https://www.um.edu.mt/library/oar//handle/123456789/30590
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  Data: https://www.um.edu.mt/library/oar//handle/123456789/30590
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  Data: info:eu-repo/semantics/openAccess ; The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.
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  Data: edsbas.25AC837
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      – Text: English
    Subjects:
      – SubjectFull: Financial statements -- Greece
        Type: general
      – SubjectFull: Financial statements -- Cyprus
        Type: general
      – SubjectFull: Financial statements -- Data processing
        Type: general
      – SubjectFull: Stock exchanges -- Greece
        Type: general
      – SubjectFull: Stock exchanges -- Cyprus
        Type: general
      – SubjectFull: Construction industry -- Greece
        Type: general
      – SubjectFull: Construction industry -- Cyprus
        Type: general
      – SubjectFull: International trade
        Type: general
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      – TitleFull: Internet financial reporting quality and corporate characteristics : the case of construction companies listed in Greek and Cypriot stock exchange
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            NameFull: Bekiaris, Michail G.
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            NameFull: Psimada, Chrysoula
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            NameFull: Sergios, Tasos
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              Type: published
              Y: 2014
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