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Title
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Web-based disclosure about value creation processes: a monitoring perspective
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Author
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Abstract
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| 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. |
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Language
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English
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Source (journal)
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Abacus: a journal of accounting and business studies / University of Sydney. Department of Accounting. - Sydney
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Publication
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Sydney
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2010
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ISSN
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0001-3072
[print]
1467-6281
[online]
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Volume/pages
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46
:3
(2010)
, p. 320-347
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ISI
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000281733200005
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Full text (Publisher's DOI)
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Full text (publisher's version - intranet only)
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