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The dissemination of firm information via companyregister websites: Country-level empirical evidence

Kaya D, Seebeck A (2019)

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Publication Type: Journal article

Publication year: 2019

Journal

DOI: 10.1108/JAOC-03-2018-0023

Abstract

Purpose: The purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites. Design/methodology/approach: The authors develop an index model (CR score) designed to capture the extent of regulated firm information disseminated via CR websites. The proposed index is applied to a unique sample of 137 countries. Following prior literature, the proposed index covers three dimensions: data availability, data accessibility and data serviceability. The index composition and the URLs of the CR websites are provided as an exhibit to this paper. Findings: Across a variety of tests and sample compositions, the authors find consistent evidence that countries with a relatively high level of internet penetration, those that facilitate cross-border trading and those with higher governance quality show higher CR scores. The results are generally in line with theories of regulation. Practical implications: The results of this paper speak directly to the current regulatory initiatives which aim to foster information acquisition and processing via company registers. Originality/value: The authors provide early empirical evidence on the cross-country variation of dissemination of firm information via CR websites for a unique sample of 137 countries. Investors, analysts and other users of financial statements should be aware of the underlying factors that influence the extent and accessibility of firm information.

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How to cite

APA:

Kaya, D., & Seebeck, A. (2019). The dissemination of firm information via companyregister websites: Country-level empirical evidence. Journal of Accounting and Organizational Change. https://dx.doi.org/10.1108/JAOC-03-2018-0023

MLA:

Kaya, Devrimi, and Andreas Seebeck. "The dissemination of firm information via companyregister websites: Country-level empirical evidence." Journal of Accounting and Organizational Change (2019).

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