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Financial Communication On The Web Evidence From Belgium

Author

Listed:
  • Laetitia Pozniak,
Abstract
The ambition of this research is to identify the determinants of internet financial communication of small- and medium-sized firms quoted on non-regulated markets in Belgium. First, a scoring was established to determine the intensity with which firms use the internet as a vector of financial communication. To do this, an analysis grid was built on the basis of a review of the literature, highlighting the rules for disclosure of information through the Web. The score was then regressed via ordinary least squares on variables presented in the literature as determiners of the firms’ financial communication. The main results of the findings bring to light three fundamental determiners of this score: membership or not in the information technology sector, the performance of the company and the market on which the company is quoted.

Suggested Citation

  • Laetitia Pozniak,, 2010. "Financial Communication On The Web Evidence From Belgium," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 47-58.
    • Handle: RePEc:ibf:acttax:v:2:y:2010:i:1:p:47-58
    as

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    File URL: http://www.theibfr2.com/RePEc/ibf/acttax/at-v2n1-2010/AT-V2N1-2010-4.pdf
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    References listed on IDEAS

    as
    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Dutta, Probal & Bose, Sudipta, 2007. "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper 7915, University Library of Munich, Germany.
    3. Ivica Pervan, 2006. "Voluntary financial reporting on the internet – analysis of the practice of Croatian and Slovene listed joint stock companies," Financial Theory and Practice, Institute of Public Finance, vol. 30(1), pages 1-27.
    4. Ettredge, Michael & Richardson, Vernon J. & Scholz, Susan, 2002. "Dissemination of information for investors at corporate Web sites," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 357-369.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Laetitia Pozniak & Chantal Scoubeau, 2017. "Understanding Belgian Individual Investors," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 8(7), pages 154-160, November.
    2. Laetitia Pozniak & Perrine Ferauge, 2015. "Determinants Of Internet Corporate Social Responsibility Communication: Evidence From France," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-63.
    3. Laetitia Pozniak, 2013. "Internet Financial Communication: Evidence from Unregulated Markets of Brussels and Paris," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(5), pages 107-122.
    4. Laetitia Pozniak, 2015. "Unregulated Markets And Internet Financial Communication: Qualitative And Quantitative Approaches," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(1), pages 109-120.
    5. Laetitia Pozniak & Melanie Croquet & Olivier Colot, 2013. "The Relationship Between Financial Communication And Firm Performance: Evidence From France," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 9-17.
    6. Mélanie Croquet & Laeticia Pozniak & Olivier Colot, 2014. "La Qualité De L'Information Financière Est-Elle Liée À La Structure Du Capital ? Le Cas Des Blue Chips Et Small Caps Belges," Post-Print hal-01899079, HAL.

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    More about this item

    Keywords

    financial communication; non-regulated financial markets; Web site; Small- and medium-sized firms.;
    All these keywords.

    JEL classification:

    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • C31 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Social Interaction Models
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

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