Title: Research and development disclosure information on internet by multinational corporations
Author: Boutheina Ben Ghnaya
Address: U.A. QU. AP. High Institute of Management Tunis, University of Tunisia, Tunisia
Abstract: This article focuses on R&D disclosure information on internet by multinational corporations. We tried to identify factors that influence the internet R&D disclosure of these corporations. An index of R&D disclosure is constructed based on analysis of the websites of 145 corporations from 20 countries, selected from the Fortune Global 500 list, at March 2009. Several hypotheses about associations between that index and 11 independent variables are tested. These independent variables comprise both company-specific (internal) factors and external factors related to the environmental context of the company. Our findings show that internationality degree, industry type, firm size and R&D intensity are the main factors that explain the differences in the extent of corporate R&D disclosure on the internet.
Keywords: internet; R&D disclosure; research and development; MNCs; multinational corporations; internationality degree; industry type; firm size; R&D intensity.
Int. J. of Information Technology and Management, 2015 Vol.14, No.4, pp.274 - 304
Date of acceptance: 07 Nov 2014
Available online: 21 May 2015