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European Accounting Review Volume 8, 1999 - Issue 2
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Original Articles

Financial information on the Internet: a survey of the homepages of Austrian companies

Barbara Pirchegger
&
Alfred Wagenhofer
Pages 383-395 | Published online: 09 Nov 2010
 
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Abstract

This paper analyses the use of the Internet to present financial information by Austrian companies listed in the most liquid market segment of the Vienna Stock Exchange. The study covers two points in time, end of December 1997 and 1998, respectively. The scores of the companies are analysed across firms and over time, and Austrian firms' scores are compared to those of the German DAX 30 companies. Hypotheses related to the costs and benefits of information are tested. The results show for Austria that larger companies and companies with higher percentage of free float score higher.

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