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Article
Publication date: 5 June 2019

Devrimi Kaya and Andreas Seebeck

The purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites.

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.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 25 February 2014

Devrimi Kaya

The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business…

1535

Abstract

Purpose

The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL).

Design/methodology/approach

A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the extent of voluntary disclosure in the 2008 annual reports of 51 US listed firms.

Findings

The results show that firm size and firms' level of innovativeness are significantly and positively related to the extent of overall disclosures.

Research limitations/implications

There are, however, several limitations in the study. First, a relatively small sample size of 51 firms from the year 2008. Second, the construction of an unweighted disclosure index based on the elements, which were voluntarily disclosed, may not be the best measurement. It might be interesting to replicate this study based on a larger sample size from another voluntary filing program.

Originality/value

The findings of this study should be of interest to firms that prepare, “clients” that use and regulators that monitor financial reporting disclosures in XBRL.

Details

International Journal of Accounting and Information Management, vol. 22 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Content available
Article
Publication date: 9 March 2015

Petru Lucian Curseu

3717

Abstract

Details

Team Performance Management, vol. 21 no. 1/2
Type: Research Article
ISSN: 1352-7592

Book part
Publication date: 5 October 2020

Ece Çevik Özcan and Bulent Akkaya

While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right…

Abstract

While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion with this and businesses that do not want to fall behind the age have to follow the developments in Industry 4.0 and adapt. This chapter examines the Industry 4.0 revolution and its effect on accounting. Incorrect information from one of the business departments affects the entire system. Especially in the accounting department, which records the financial movements of the business and reports the results of them, and which is effective in making decisions that affect the whole business based on these results, the use of smart systems helps to reduce human-made mistakes and the system to act faster while also the systems used in traditional accounting are abandoned. However, brain power is still required, which must analyze the results. While the revolution is still developing, there are a lot of theories about the future. The expected outcome of these is that with the revolution, the need for brain power to analyze system outputs will increase, even if the need for human labour in the industry decreases. In this context, especially those who perform the accounting profession must constantly renew themselves.

Details

Agile Business Leadership Methods for Industry 4.0
Type: Book
ISBN: 978-1-80043-381-6

Keywords

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