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| Author: | Williams, S. Ho Wern Pei, C. |
| Title: | Corporate social disclosures by listed companies on their web sites: an international comparison |
| Journal: | International Journal of Accounting
1999 : VOL. 34:3, p. 389-419 |
| Index terms: | ACCOUNTING DISCLOSURE INTERNET |
| Language: | eng |
| Abstract: | This paper extends previous research of corporate social disclosures by concentrating on information released on a firm's Web Site rather than through annual reports. It compares and contrasts corporate social disclosure practices between the two mediums of communication with respect to the number of firms reporting, amount of information released, and nation. In addition, this study considers the practices of 172 organizations from four nations within the Asia-Pacific region. |
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