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.
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页码:743 / 781
页数:39
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