IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v8y1999i2p365-371.html
   My bibliography  Save this article

External reporting of accounting and financial information via the Internet in Spain

Author

Listed:
  • Catherine Gowthorpe
  • Oriol Amat

Abstract

This paper describes the current (July 1998) level of usage of Internet communication technologies by Spanish quoted companies for communication of financial and other information to interested parties. First, in order to place the communication activity in context, the current extent of Internet access in Spain is described. Second, a study of the websites which have been established by Spanish companies quoted on the Madrid Stock Exchange is reported. Finally, the paper discusses the actual and potential development of the Internet as a means of establishing 'corporate dialogue' (Spaul, 1997) with stakeholders.

Suggested Citation

  • Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 365-371.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:2:p:365-371
    DOI: 10.1080/096381899336096
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/096381899336096
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/096381899336096?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:8:y:1999:i:2:p:365-371. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.