Exploring the use of online corporate reporting information

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Colleges, School and Institutes

Abstract

This paper explores the use and users of corporate reporting information published online by large companies listed on the London Stock Exchange. Although prior research details the increasing supply of online corporate reporting disclosures, there is a lack of empirical research investigating the use and users of this information. Therefore, this study observes approximately 4.7 million online requests to explore who uses online corporate reporting and what information is used by different types of users. In doing so, it attempts to provide a context in which to inform the tailoring of the content, format and granularity of information to meet different user needs within the next generation of corporate reporting websites that can more readily incorporate user interactivity and information customization (as envisaged by the Securities and Exchange Commission [SEC] and the Interactive Data Electronic Applications [IDEA] project).

Details

Original languageEnglish
Pages (from-to)27-44
Number of pages18
JournalJournal of Emerging Technologies in Accounting
Volume6
Issue number1
Publication statusPublished - Dec 2009

Keywords

  • Internet corporate reporting; corporate reporting websites; investor relations, user information needs