The cross section of online accounting disclosure: the case of Cyprus
by Andreas Andrikopoulos, Nikolaos Diakidis, Aristeidis Samitas
International Journal of Electronic Finance (IJEF), Vol. 3, No. 3, 2009

Abstract: This study investigates the cross sectional determinants of online disclosure practices of companies listed in the Cyprus Stock Exchange (CSE). Regression analysis is employed to explore the potential dependence of online corporate disclosure practices on size, profitability, leverage and the ratio of market value to book value of equity. We find that internet reporting is not largely adopted by the firms listed in CSE. Furthermore, we find that firm size is significantly associated with the extent of online accounting disclosure. Such evidence can be useful in the design of policies that aim at strengthening corporate transparency in emerging capital markets.

Online publication date: Thu, 13-Aug-2009

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