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A Study of Corporate Web-Based Reporting in Hotel Industry

Author

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  • Soriya Sushila
  • Dhaigude Amol

Abstract

This study investigates the web-based reporting of Indian hotel industry and analyzes the pattern and determinants influencing the web-based reporting. Content analysis has been carried out for exploring dissemination of web-based reporting. The web based reporting is captured via general (162 parameters), financial (117 parameters) and presentation (24 parameters) indices. Ordinary least square regression technique has been deployed to establish the association between web-based reporting and the various determinants. Results revels that web-based reporting is significantly related to the size, liquidity, profitability and productivity of the hotels. Information symmetry and online reporting via internet technology facilitate various stakeholders.

Suggested Citation

  • Soriya Sushila & Dhaigude Amol, 2016. "A Study of Corporate Web-Based Reporting in Hotel Industry," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 6(11), pages 661-680.
    • Handle: RePEc:asi:aeafrj:v:6:y:2016:i:11:p:661-680:id:1513
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    Cited by:

    1. Libena Tetrevova & Jan Vavra & Simona Munzarova, 2021. "Communication of Socially-Responsible Activities by Higher Education Institutions," Sustainability, MDPI, vol. 13(2), pages 1-17, January.

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