文章基本信息

标题：rformance disclosure on the web: an exploration of the impact of managers’ perceptions of stakeholder concerns
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作者：Walter Aerts ; Denis Cormier ; Irene M. Gordon 等
期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2006
卷号：6
页码：159-194
出版社：University of Huelva, Rutgers University
摘要：Using an exploratory research perspective, we examine how multinational firms’ executives’ motivations map into corporate website performance disclosure. Our focus is on managements’ beliefs about the relevance of financial, social and environmental performance disclosures and how these beliefs relate to the firm’s website disclosure practices. For 56 companies, we use managers’ perceptions along with data captured from websites. Employing factor and regression analysis, we find that executives’ perceptions of stakeholders’ importance affect their firms’ web-based disclosure practices and foci. Additionally, strategic focus, media, size of organization, profitability, leverage and analyst following are found influential in explaining types of performance disclosures made.
关键词：Web-Based Disclosures; Managers’ Perceptions; Stakeholder Theory.