Matches in SemOpenAlex for { <https://semopenalex.org/work/W1520845625> ?p ?o ?g. }
Showing items 1 to 100 of
100
with 100 items per page.
- W1520845625 abstract "We hypothesize that this variation in the extent and nature of financial data disseminated through corporate Web sites is associated with the factors that influence the initial disclosure of financial information. We consider information items that contain required disclosures separately from those that contain mainly voluntary disclosures, since most previous work that identifies factors affecting financial disclosures have focused on discretionary information. To test our hypotheses, we employ a sample of companies rated by the AIMR. We use the AIMR's disclosure quality rating as an independent variable to investigate whether companies have disclosure profiles that carry over to their Web dissemination practices. Our results confirm that they do, although mainly with respect to the presentation of voluntarily produced financial data. Consistent with extant literature on voluntary disclosure, our evidence suggests that firms develop a Web-based dissemination policy based on their size, need to access the capital markets, need to reduce information asymmetry, and their non-Web-based disclosure personality. Of particular interest, these results indicate that some of the incentives thought to motivate initial voluntary disclosure also explain subsequent voluntary dissemination." @default.
- W1520845625 created "2016-06-24" @default.
- W1520845625 creator A5024935423 @default.
- W1520845625 creator A5026674829 @default.
- W1520845625 creator A5035537893 @default.
- W1520845625 date "2003-10-01" @default.
- W1520845625 modified "2023-09-26" @default.
- W1520845625 title "Determinants of voluntary dissemination of financial data at corporate Web sites" @default.
- W1520845625 cites W1505552448 @default.
- W1520845625 cites W1593455549 @default.
- W1520845625 cites W2069772414 @default.
- W1520845625 cites W2094863662 @default.
- W1520845625 cites W2318082324 @default.
- W1520845625 cites W2323232920 @default.
- W1520845625 cites W244438623 @default.
- W1520845625 cites W3122489471 @default.
- W1520845625 cites W3123360561 @default.
- W1520845625 cites W3124289944 @default.
- W1520845625 doi "https://doi.org/10.1109/hicss.2002.994203" @default.
- W1520845625 hasPublicationYear "2003" @default.
- W1520845625 type Work @default.
- W1520845625 sameAs 1520845625 @default.
- W1520845625 citedByCount "10" @default.
- W1520845625 countsByYear W15208456252012 @default.
- W1520845625 countsByYear W15208456252013 @default.
- W1520845625 countsByYear W15208456252014 @default.
- W1520845625 countsByYear W15208456252015 @default.
- W1520845625 countsByYear W15208456252018 @default.
- W1520845625 countsByYear W15208456252021 @default.
- W1520845625 crossrefType "proceedings-article" @default.
- W1520845625 hasAuthorship W1520845625A5024935423 @default.
- W1520845625 hasAuthorship W1520845625A5026674829 @default.
- W1520845625 hasAuthorship W1520845625A5035537893 @default.
- W1520845625 hasConcept C10138342 @default.
- W1520845625 hasConcept C121955636 @default.
- W1520845625 hasConcept C136764020 @default.
- W1520845625 hasConcept C137577040 @default.
- W1520845625 hasConcept C143910263 @default.
- W1520845625 hasConcept C144133560 @default.
- W1520845625 hasConcept C151730666 @default.
- W1520845625 hasConcept C162324750 @default.
- W1520845625 hasConcept C175444787 @default.
- W1520845625 hasConcept C185592680 @default.
- W1520845625 hasConcept C187736073 @default.
- W1520845625 hasConcept C198531522 @default.
- W1520845625 hasConcept C26077564 @default.
- W1520845625 hasConcept C2777267654 @default.
- W1520845625 hasConcept C2779055846 @default.
- W1520845625 hasConcept C2779494480 @default.
- W1520845625 hasConcept C29122968 @default.
- W1520845625 hasConcept C41008148 @default.
- W1520845625 hasConcept C43617362 @default.
- W1520845625 hasConcept C86803240 @default.
- W1520845625 hasConceptScore W1520845625C10138342 @default.
- W1520845625 hasConceptScore W1520845625C121955636 @default.
- W1520845625 hasConceptScore W1520845625C136764020 @default.
- W1520845625 hasConceptScore W1520845625C137577040 @default.
- W1520845625 hasConceptScore W1520845625C143910263 @default.
- W1520845625 hasConceptScore W1520845625C144133560 @default.
- W1520845625 hasConceptScore W1520845625C151730666 @default.
- W1520845625 hasConceptScore W1520845625C162324750 @default.
- W1520845625 hasConceptScore W1520845625C175444787 @default.
- W1520845625 hasConceptScore W1520845625C185592680 @default.
- W1520845625 hasConceptScore W1520845625C187736073 @default.
- W1520845625 hasConceptScore W1520845625C198531522 @default.
- W1520845625 hasConceptScore W1520845625C26077564 @default.
- W1520845625 hasConceptScore W1520845625C2777267654 @default.
- W1520845625 hasConceptScore W1520845625C2779055846 @default.
- W1520845625 hasConceptScore W1520845625C2779494480 @default.
- W1520845625 hasConceptScore W1520845625C29122968 @default.
- W1520845625 hasConceptScore W1520845625C41008148 @default.
- W1520845625 hasConceptScore W1520845625C43617362 @default.
- W1520845625 hasConceptScore W1520845625C86803240 @default.
- W1520845625 hasLocation W15208456251 @default.
- W1520845625 hasOpenAccess W1520845625 @default.
- W1520845625 hasPrimaryLocation W15208456251 @default.
- W1520845625 hasRelatedWork W1597269668 @default.
- W1520845625 hasRelatedWork W177182566 @default.
- W1520845625 hasRelatedWork W1965949203 @default.
- W1520845625 hasRelatedWork W1982126536 @default.
- W1520845625 hasRelatedWork W1999007833 @default.
- W1520845625 hasRelatedWork W2005728401 @default.
- W1520845625 hasRelatedWork W2024436502 @default.
- W1520845625 hasRelatedWork W2031311885 @default.
- W1520845625 hasRelatedWork W2049628304 @default.
- W1520845625 hasRelatedWork W2054395487 @default.
- W1520845625 hasRelatedWork W2077643490 @default.
- W1520845625 hasRelatedWork W2138939066 @default.
- W1520845625 hasRelatedWork W2140265517 @default.
- W1520845625 hasRelatedWork W2169834788 @default.
- W1520845625 hasRelatedWork W2212233104 @default.
- W1520845625 hasRelatedWork W264398447 @default.
- W1520845625 hasRelatedWork W3123360561 @default.
- W1520845625 hasRelatedWork W3134806014 @default.
- W1520845625 hasRelatedWork W48096562 @default.
- W1520845625 hasRelatedWork W912590324 @default.
- W1520845625 isParatext "false" @default.
- W1520845625 isRetracted "false" @default.
- W1520845625 magId "1520845625" @default.
- W1520845625 workType "article" @default.