Publication
Title
Web-based disclosure about value creation processes: a monitoring perspective
Author
Abstract
Adopting a monitoring perspective, this study aims to explain how and why firms provide web-based disclosure about their value creation and its underlying processes. We rely on the balanced scoreboard approach to measure disclosure. Our results suggest that costs incurred by capital markets participants as well as monitoring by the board and the media drive disclosure.Moreover,we argue and document that a firms disclosure is actually a part of its governance configuration and influences some board processes.
Language
English
Source (journal)
Abacus: a journal of accounting and business studies / University of Sydney. Department of Accounting. - Sydney
Publication
Sydney : 2010
ISSN
0001-3072 [print]
1467-6281 [online]
Volume/pages
46:3(2010), p. 320-347
ISI
000281733200005
Full text (Publisher's DOI)
Full text (publisher's version - intranet only)
UAntwerpen
Faculty/Department
Research group
Publication type
Subject
Affiliation
Publications with a UAntwerp address
External links
Web of Science
Record
Identification
Creation 31.08.2010
Last edited 05.08.2017
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