Title
Web-based disclosure about value creation processes: a monitoring perspective Web-based disclosure about value creation processes: a monitoring perspective
Author
Faculty/Department
Faculty of Applied Economics
Publication type
article
Publication
Sydney ,
Subject
Economics
Source (journal)
Abacus: a journal of accounting and business studies / University of Sydney. Department of Accounting. - Sydney
Volume/pages
46(2010) :3 , p. 320-347
ISSN
0001-3072
ISI
000281733200005
Carrier
E
Target language
English (eng)
Full text (Publishers DOI)
Affiliation
University of Antwerp
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.
E-info
https://repository.uantwerpen.be/docman/iruaauth/d47390/b3d850d30af.pdf
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000281733200005&DestLinkType=RelatedRecords&DestApp=ALL_WOS&UsrCustomerID=ef845e08c439e550330acc77c7d2d848
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000281733200005&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=ef845e08c439e550330acc77c7d2d848
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000281733200005&DestLinkType=CitingArticles&DestApp=ALL_WOS&UsrCustomerID=ef845e08c439e550330acc77c7d2d848
Handle