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