Extensible business reporting language (XBRL) was developed from an established markup
computer language (eXtensible Markup Language, XML). XBRL facilitates data and …

Transparency is a quality of corporate social responsibility communication that enhances the
relationship between the investors and the company. The objective of this paper is to …

The development of the Internet as a global medium for the dissemination of corporate
financial information creates a new reporting environment. Extensive literature examines the …

This study examines the use of the Internet for the disclosure of financial and investor-
related information by German companies between two points of time (2000 and 2003). The …

Purpose–The purpose of this paper is to examine the potential factors that may affect the
level of corporate internet reporting by Egyptian listed companies. Design/methodology …

Purpose–This study seeks to examine the key factors that affect the timeliness of corporate
internet reporting (CIR) by the Egyptian listed corporations on the Cairo and Alexandria …

Purpose–The purpose of this paper is to elaborate upon the notion of counter accounting, to
assess the potentiality of online reports for counter accounting and hence for counter …

We study the association of Web‐based non‐financial disclosure and a firm's cost of finance
within an international context (North America and Continental Europe). We examine …

Purpose–The purpose of this paper is to consider the determinants of web‐based corporate
reporting by French‐listed firms. Design/methodology/approach–The paper is based on a …

Rapid developments in information and communications technology have led organisations
in many countries to consider the impact of the Internet on the delivery and dissemination of …