Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/21711
Title: Degree of internet corporate reporting : a research framework
Authors: Poon, PL 
Yu, YT
Issue Date: 2012
Source: Information research, 2012, v. 17, no. 1 How to cite?
Journal: Information Research 
Abstract: Introduction. This paper is concerned with the extent to which Internet corporate reporting has been practiced by firms which use this innovation, and whether it is related to certain characteristics of these firms. Method. We surveyed a number of theories on technology innovation/adoption, and applied them to hypothesise the relationships between several characteristics of corporate firms and their degrees of Internet corporate reporting. Analysis. Grounded on the diffusion of innovation theory, expectation-confirmation theory, corporate governance theories and learning/experience curve theories, we conjectured that the degree of adopting Internet corporate reporting is related to the firm's corporate governance, system openness, size, revenue, stock trading activity and experience of adoption. Results. A generic framework is developed to study the degree of Internet corporate reporting in corporate Websites. Together with the research questions and hypotheses presented in this paper, our work forms the essential theoretical basis on which empirical studies can be performed. Conclusions. Our research framework and its associated research questions/hypotheses are generic and, hence, are useful to researchers for follow-up theoretical or empirical studies on the adoption of Internet corporate reporting in a variety of contexts.
URI: http://hdl.handle.net/10397/21711
ISSN: 1368-1613
Appears in Collections:Journal/Magazine Article

Access
View full-text via PolyU eLinks SFX Query
Show full item record

SCOPUSTM   
Citations

3
Citations as of Feb 25, 2017

Page view(s)

31
Last Week
2
Last month
Checked on Aug 13, 2017

Google ScholarTM

Check



Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.