Examining the disclosures on the websites of English credit unions

Abstract

This paper examines the disclosures made on English credit unions’ websites. Credit unions without a website are presumed to be small. Community credit unions with websites tend to offer basic services with a limited range of products that may appeal to poorer members of society. Occupational credit unions appear more likely to have a greater range of products.

Keywords:

• Common bond
• credit unions
• Version 1 and Version 2 credit unions

Notes

* An account where cash is ring-fenced to pay bills, like rent and utilities, and the remainder is left for day-to-day expenditure.

Additional information

Notes on contributors

John A. Brierley

John A. Brierley is a Senior Lecturer in Accounting and Finance at the Management School, University of Sheffield, UK.

Bill Lee

Bill Lee is a Professor of Accounting at the Management School, University of Sheffield, UK.