The dissemination of firm information via companyregister websites: Country-level empirical evidence
Kaya D, Seebeck A (2019)
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.
Authors with CRIS profile
Devrimi Kaya
Andreas Seebeck Lehrstuhl für Betriebswirtschaftslehre, insbesondere Rechnungswesen und Prüfungswesen
Andreas Seebeck Lehrstuhl für Betriebswirtschaftslehre, insbesondere Rechnungswesen und Prüfungswesen
Involved external institutions
Germany (DE)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://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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