Can Internet Reporting Affect the Stock Market Listed Companies: The Case of the Greek Listed Companies

被引:0
|
作者
Kartalis, Nikos D. [1 ]
Charalampos, Nikiforos [2 ]
John, Velentzas [1 ]
Georgia, Broni [1 ]
机构
[1] TEI Western Macedonia, Dept Accounting & Finance, POB 50100, Kila, Kozani, Greece
[2] Hellen Open Univ, Patras, Greece
关键词
Internet reporting; Stock market listed companies;
D O I
10.1007/978-3-319-48454-9_50
中图分类号
F [经济];
学科分类号
02 ;
摘要
During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been affected by this change. The main objective of this article is to examine the use of the Internet by Greek listed companies to disclose financial and non-financial information. We also discuss about the reasons of companies to use the new technologies to communicate with external parties.
引用
下载
收藏
页码:743 / 781
页数:39
相关论文
共 50 条
  • [31] Corporate social and environmental reporting practices A case of listed companies in Bangladesh
    Hossain, Md Moazzem
    Momin, Mahmood Ahmed
    Rowe, Anna Lee
    Quaddus, Mohammed
    SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2017, 8 (02) : 138 - 165
  • [32] IS INTERNAL CAPITAL MARKET OF CHINA LISTED COMPANIES EFFICIENT? Empirical Evidences from Listed Companies which Have Multiple Divisions in H-stock
    Wang, Fengjuan
    Xie, Zhihua
    ICEIS 2011: PROCEEDINGS OF THE 13TH INTERNATIONAL CONFERENCE ON ENTERPRISE INFORMATION SYSTEMS, VOL 4, 2011, : 600 - 605
  • [33] IFRS COMPLIANCE IN ROMANIA: THE CASE OF COMPANIES LISTED ON BUCHAREST STOCK EXCHANGE
    Petre, Silvia
    7TH INTERNATIONAL SCIENTIFIC CONFERENCE IFRS: GLOBAL RULES AND LOCAL USE - BEYOND THE NUMBERS, 2019, : 186 - 197
  • [34] Islamic Listed Companies and Their Decisions for Timely Financial Reporting: Case of Indonesia
    Dasli, Khalil
    Ibrahim, Ridwan
    Mulyany, Ratna
    Zuhri, Zata Hulwani
    2022 INTERNATIONAL CONFERENCE ON DECISION AID SCIENCES AND APPLICATIONS (DASA), 2022, : 1240 - 1244
  • [35] IFRS Taxonomy and financial reporting practices: The case of Italian listed companies
    Valentinetti, Diego
    Rea, Michele A.
    INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 2012, 13 (02) : 163 - 180
  • [36] The analysis of the principal components of the financial reporting in the case of Romanian listed companies
    Robu, Ioan Bogdan
    Istrate, Costel
    GLOBALIZATION AND HIGHER EDUCATION IN ECONOMICS AND BUSINESS ADMINISTRATION - GEBA 2013, 2015, 20 : 553 - 561
  • [37] EVALUATING ENVIRONMENTAL ACCOUNTING AND REPORTING: THE CASE OF CROATIAN LISTED MANUFACTURING COMPANIES
    Zrnic, Ana
    Starcevic, Dubravka Pekanov
    Mijoc, Ivo
    PRAVNI VJESNIK, 2020, 36 (01): : 47 - 63
  • [38] The Impact of Internet Financial Reporting Practices on the Company's Market Value: A Study of Listed Manufacturing Companies in Indonesia
    Adityawarman
    Khudri, Yusuf T. B. M.
    PROCEEDINGS OF THE 6TH INTERNATIONAL ACCOUNTING CONFERENCE (IAC 2017), 2017, 55 : 48 - 53
  • [39] Financial disclosure in Greek listed companies (before IAS)
    Maggina, Anastasia G.
    INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 2010, 2 (02) : 113 - 122
  • [40] ORGANISATIONAL DEMOGRAPHY AND BOARD ELEMENTS IN GREEK LISTED COMPANIES
    Koufopoulos, Dimitrios N.
    Gkliatis, Ioannis P.
    Zoumbos, Vassilios
    Argyropoulou, Maria
    Lazarides, Themis
    EUROPEAN AND MEDITERRANEAN TRENDS AND CHALLENGES IN THE 21ST CENTURY, 2008, : 716 - 720