%0 Journal Article
%T Performance disclosure on the web: an exploration of the impact of managers¡¯ perceptions of stakeholder concerns
%A Walter Aerts
%A Denis Cormier
%A Irene M. Gordon
%A Michel Magnan
%J International Journal of Digital Accounting Research
%D 2006
%I University of Huelva, Rutgers University
%X Using an exploratory research perspective, we examine how multinational firms¡¯executives¡¯ motivations map into corporate website performance disclosure. Our focus is onmanagements¡¯ beliefs about the relevance of financial, social and environmental performancedisclosures and how these beliefs relate to the firm¡¯s website disclosure practices. For 56companies, we use managers¡¯ perceptions along with data captured from websites. Employingfactor and regression analysis, we find that executives¡¯ perceptions of stakeholders¡¯ importanceaffect their firms¡¯ web-based disclosure practices and foci. Additionally, strategic focus, media,size of organization, profitability, leverage and analyst following are found influential in explainingtypes of performance disclosures made.
%K Web-Based Disclosures
%K Managers¡¯ Perceptions
%K Stakeholder Theory
%U http://www.uhu.es/ijdar/10.4192/1577-8517-v6_6.pdf