Please use this identifier to cite or link to this item: 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

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