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https://www.um.edu.mt/library/oar/handle/123456789/30590
Title: | Internet financial reporting quality and corporate characteristics : the case of construction companies listed in Greek and Cypriot stock exchange |
Authors: | Bekiaris, Michail G. Psimada, Chrysoula Sergios, Tasos |
Keywords: | Financial statements -- Greece Financial statements -- Cyprus Financial statements -- Data processing Stock exchanges -- Greece Stock exchanges -- Cyprus Construction industry -- Greece Construction industry -- Cyprus International trade |
Issue Date: | 2014 |
Publisher: | University of Piraeus. International Strategic Management Association |
Citation: | Bekiaris, M., Psimada, C., & Sergios, T. (2014). Internet financial reporting quality and corporate characteristics : the case of construction companies listed in Greek and Cypriot stock exchange. European Research Studies Journal, 17(2), 41-57. |
Abstract: | 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. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/30590 |
Appears in Collections: | European Research Studies Journal, Volume 17, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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ERSJ,_17(2)_-_A4.pdf | 271.99 kB | Adobe PDF | View/Open |
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