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The cross section of online accounting disclosure: the case of Cyprus

Author

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  • Andreas Andrikopoulos
  • Nikolaos Diakidis
  • Aristeidis Samitas

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.

Suggested Citation

  • Andreas Andrikopoulos & Nikolaos Diakidis & Aristeidis Samitas, 2009. "The cross section of online accounting disclosure: the case of Cyprus," International Journal of Electronic Finance, Inderscience Enterprises Ltd, vol. 3(3), pages 297-310.
    • Handle: RePEc:ids:ijelfi:v:3:y:2009:i:3:p:297-310
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    Cited by:

    1. Michail Bekiaris & Chrysoula Psimada & Tasos Sergios, 2014. "Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 41-57.
    2. Andrikopoulos, Andreas & Merika, Anna A. & Triantafyllou, Anna & Merikas, Andreas G., 2013. "Internet disclosure and corporate performance: A case study of the international shipping industry," Transportation Research Part A: Policy and Practice, Elsevier, vol. 47(C), pages 141-152.

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