Corporate Reporting Practices on the Internet by Irish Companies PDF Download
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Author: Denis Hourigan
Publisher:
ISBN:
Category : Corporation reports
Languages : en
Pages : 55
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Book Description
Author: Denis Hourigan
Publisher:
ISBN:
Category : Corporation reports
Languages : en
Pages : 55
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Book Description
Author: Niamh M. Brennan
Publisher:
ISBN:
Category :
Languages : en
Pages : 22
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Book Description
The use of the Internet for financial reporting purposes by 109 Irish companies in 1998 is examined. The relationship between Internet disclosure and size, leverage, demand for corporate information and industry is analysed. Results show that 35 (37 per cent) listed and 15 (100 per cent) semi-state companies had a Web site. Larger companies, with larger annual report print runs, were significantly more likely to have a Web site. There was no association between presence of an Internet site and leverage or number of shareholders. Companies in the services and financial industries were significantly more likely to have a Web site.
Author: Panwar, Upendra Singh
Publisher: IGI Global
ISBN: 1522501444
Category : Business & Economics
Languages : en
Pages : 529
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Book Description
Economic growth is directly impacted by a multitude of different industries; in recent years, the service industry has emerged as a significant contributor to the global economy. As such, the effective management of this sector has become a widely studied topic. The Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector is an authoritative reference source for the latest research on emerging methods for innovative service design and delivery, examining how growing customer expectations and global competition has influenced this industry. Featuring quality factors, marketing tools, and the effects of consumer behavior, this publication is ideally suited for researchers, professionals, and academicians actively involved in the service industry.
Author: Gerald Trites
Publisher:
ISBN: 9781637420683
Category :
Languages : en
Pages : 150
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Book Description
This book explains how and why corporations use the internet for reporting to their stakeholders. While many such books are limited to financial reporting, this book extends to business reporting, environmental, social and governance (ESG) reporting and integrated reporting. A key part of it is the impact of the major drivers entering into modern reporting, including the movement to data driven decision making, impact of big data, advanced analytics, and the use of electronic representations of data with tools such as XBRL. It also explores the various vehicles for using the internet, including social media and blogs as well as corporate websites and the websites of regulators. And it delves into the impact of portable devices, like smart phones and tablets. Corporate reporting on the internet is changing fast because of changes in technology and in stakeholder expectations. For example, stakeholders now expect a lot more from companies than they did a few years ago in disclosing the effects of the company on the environment and the effects of the environment on the company. The book describes the evolution of corporate reporting in recent years, the state of the art now and provides a roadmap for companies to follow in the near future - a roadmap they should be starting on now. So this book is of interest to executives in charge of the reporting function for their companies, to students of accounting and management who aspire to corporate reporting responsibilities and to serious investors and others with a strong interest in corporate reporting and the direction in which it is headed. Most importantly, the book lays out a strong case for integrated reporting, what it means, attempts at integrated reporting so far, and the future of integrated websites. It also shows how reporting on the internet is ideally suited to fostering the growth of integrated reporting.
Author: Hollis Ashbaugh Skaife
Publisher:
ISBN:
Category :
Languages : en
Pages : 17
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Book Description
Firms' use of the Internet to enhance the relevance of their financial reporting is examined. A firm is defined as practicing Internet Financial Reporting (IFR) when it provides in its web site either: 1. a comprehensive set of financial statements, 2. a link to its annual report elsewhere on the Internet, or 3. a link to the US Security and Exchange Commission's Electronic Data Gathering, Analysis and Retrieval system. While 70% of the firms in the sample engage in IFR, substantial variation in the quality of firms' IFR practices is found. Specifically, the variations in quality pertain to the timeliness and therefore, the usefulness of firms' financial reporting on the Internet. It is found that some firms provide more timely financial disclosures via the Internet while other firms report outdated financial data. It is observed that the usefulness of firms' financial reporting on the Internet depends on how easy it is to access that data, the amount of data disclosed and/or whether users can download or analyze the data.
Author: Nicholas Tsounis
Publisher: Springer
ISBN: 3319484540
Category : Business & Economics
Languages : en
Pages : 869
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Book Description
This proceedings volume aims to provide new research methods, theories and applications from various areas of applied economic research. Featuring papers from the 2016 International Conference on Applied Economics (ICOAE) organized by the University of Nicosia and the Western Macedonia University of Applied Sciences, this volume presents cutting edge research from all areas of economic science that use applied econometrics as the method of analysis. It also features country specific studies with specific economic policy analyses and proposals. Applied economics is a rapidly growing field of economics that combines economic theory with econometrics to analyse economic problems of the real world usually with economic policy interest. ICOAE is an annual conference started in 2008 with the aim to bring together economists from different fields of applied economic research in order to share methods and ideas. The goal of the conference and the enclosed papers is to allow for an exchange of experiences with different applied econometric methods and to promote joint initiatives among well-established fields likemacro- and microeconomics, international economics, finance, agricultural economics, health economics, education economics, international trade theory and management and marketing strategies. Featuring global contributions, this book will be of interest to researchers, academics, professionals and policy makers in the field of applied economics and econometrics.
Author: René Rumpelt
Publisher: diplom.de
ISBN: 3832481877
Category : Business & Economics
Languages : en
Pages : 110
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Book Description
Inhaltsangabe:Abstract: Worldwide political and economic changes within the last two decades opened the way to increased globalisation. The existence of multinational organisations, together with their increasing power and influence put a threat on the political and social system. Against this background the social responsibilities of companies together with their social reporting practice must be re-examined in order to guarantee transparency and equality between all members of society. The following work compares the social reporting practice of two European countries Ireland and Germany. As it is not possible to conduct a representative analysis within the limiting framework of this paper, the annual reports of Fyffes and the Douglas Holding AG, issued in the same year (2002), are analysed and compared. Two Interviews were also conducted in order to show additional opinions of the current reporting practice. To describe social reporting, the underlying idea, which is corporate social responsibility, is presented at first. Different theoretical approaches to the concept of social reporting are introduced, as well as a few operational models. The legal accounting framework of the two countries is also briefly introduced in order to show possible mandatory elements of social reporting within the legal system. The conclusion of this paper shows that both companies report very little on their corporate social responsibility due to various reasons. Both interviewees support this finding and give additional explanations. As mentioned above, this research is not representative concerning the Irish and German social reporting practice in general and therefore is limited in its conclusions. Inhaltsverzeichnis:Table of Contents: List of abbreviationsiv List of figuresvi List of tablesvii Abstract1 Introduction2 1.CORPORATE SOCIAL RESPONSIBILITY4 1.1Historical Perspective4 1.1.1The Origin4 1.1.2The changing scope of Corporate Responsibilities5 1.1.3The introduction of the term 'Corporate Social Responsibility'5 1.2Definition6 1.2.1Different schools of thought6 1.2.2Carroll's Model of CSR7 1.3Stakeholder Approach9 1.3.1The Business Environment9 1.3.2Framework of Stakeholder Pressure10 1.4Summary13 2.SOCIAL REPORTING15 2.1Why Social Reporting?15 2.1.1What does accountability mean?15 2.1.2Limitations of traditional accounting16 2.1.3Justifications for additional disclosures17 2.2Definition of Social [...]
Author: Niamh M. Brennan
Publisher:
ISBN:
Category :
Languages : en
Pages : 34
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Book Description
This study of Irish company investor relations material on the Internet was carried out in two parts. Firstly, Irish listed companies were surveyed for Web sites and investor relations material on the sites found was analysed.Results showed that 66 (67%) Irish listed companies had a Web site. Of these, 53 (84%) contained investor relations material. The most common type was background information on the company. The least common was background information on the industry in which the company operates. Despite the many new forms of investor relations activities now possible using technology inherent to the Internet (e.g. the option to download financial information in spreadsheet format, to participate online in company meetings, press and analyst conferences or to take part in Internet chat sessions with the investor relations department) none were featured on Irish publicly listed company (plc) Web sites. In the second part of the study, a content analysis of investor relations material on ten third-party sites was performed. The coverage on these third-party sites of Irish listed companies was also analysed.Results showed that nine (90%) sites provided some form of investor relations material free of charge to users. Share prices were provided on 90% of third-party sites. Historic share prices were found on six (60%) sites. None of the sites offered background information on different industries. The most commonly featured financial information was a direct e-mail order service for annual reports. Only one site, Yahoo! Finance, availed of the new technology inherent to the Internet by providing ratios and other information in a format that could be downloaded onto a spreadsheet. No site covered all Irish plcs. The site with the highest coverage covered 93 Irish companies (94%) while the lowest covered 71 (72%) companies.
Author: Loukas Spanos
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
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Book Description
This paper investigates the internet corporate reporting practises of Greek listed companies. The aim is twofold: to contribute to the growing literature by examining internet corporate reporting in a small open European capital market; and to present a model of online dissemination of information by companies of all size in Greece. An Internet Disclosure Index (IDI) of 50 items is constructed, which incorporates content and presentation criteria. A total of 141 corporate websites were screened, and both partial and aggregates scores were produced. The scores show that the Greek companies have a lot of work to do in order to enhance the investor relations activities on the internet. On average, the larger, more established companies have significantly higher levels of disclosure for both financial and non-financial data. The contribution of this study is to describe how corporate reporting practices have evolved in an emerging European country, where investor confidence was considerably damaged by speculative events of 1999 and 2000. This study also provides some useful insights into corporate reporting via the internet in smaller listed companies, which have not been researched extensively.
Author: Charlotte Villiers
Publisher: Cambridge University Press
ISBN: 1139456210
Category : Law
Languages : en
Pages : 15
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Book Description
The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
