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Original Articles

The Internet as a vehicle for investor relations: the Swedish case

Pages 373-381 | Published online: 09 Nov 2010

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (9)

Qi Zhang, Yao Zheng & Cong Zhou. (2023) Disclosing for Promotion or Perquisites: Local Government Financial Disclosure Strategy. Emerging Markets Finance and Trade 59:8, pages 2637-2663.
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Richard T. Fisher & Samuel T. Naylor. (2016) Corporate reporting on the Internet and the expectations gap: new face of an old problem. Accounting and Business Research 46:2, pages 196-220.
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Rozenn Perrigot, Bruno Oxibar & Frédérique Déjean. (2015) Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors’ Websites. Journal of Small Business Management 53:2, pages 321-339.
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Aykut Hamit Turan & S. Ahmet Mentes. (2013) Corporate Governance Practices: Dissemination on Turkish Web Sites. Journal of Global Information Technology Management 16:1, pages 6-29.
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SumitK. Lodhia. (2010) Research methods for analysing World Wide Web sustainability communication. Social and Environmental Accountability Journal 30:1, pages 26-36.
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Michael John Jones & Jason Zezhong Xiao. (2004) Financial reporting on the Internet by 2010: a consensus view. Accounting Forum 28:3, pages 237-263.
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Enrique Bonsón & Tomás Escobar. (2004) La Difusión Voluntaria de Información Financiera en Internet. Un Análisis Comparativo Entre Estados Unidos, Europa del Este y la Unión Europea. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 33:123, pages 1063-1101.
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J. Geerings, L. H. H. Bollen & H. F. D. Hassink. (2003) Investor relations on the Internet: a survey of the Euronext zone . European Accounting Review 12:3, pages 567-579.
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Juan Luis Gandía Cabedo. (2002) La Divulgación de Información Sobre Intangibles en Internet: Evidencia Internacional. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 31:113, pages 767-802.
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Articles from other publishers (101)

Ahmed Hassan, Mohamed Elmaghrabi, Bruce Burton & Theresa Dunne. (2022) Corporate internet reporting in Egypt: a pre- and peri-uprising analysis. International Journal of Organizational Analysis 31:6, pages 2409-2440.
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Foued Khlifi. (2021) Re-examination of the internet financial reporting determinants. EuroMed Journal of Business 17:4, pages 519-549.
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Elif Asude TUNCA. (2020) Finansal Halkla İlişkiler Bağlamında Kuzey Kıbrıs’ta Yürütülen Halkla İlişkiler FaaliyetleriPublic Relations Activities Conducted in North Cyprus within the Context of Financial Public Relations. İnsan ve Toplum Bilimleri Araştırmaları Dergisi 9:1, pages 583-607.
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Wesley Mendes-Da-Silva & Daniel Reed Bergmann. 2019. Individual Behaviors and Technologies for Financial Innovations. Individual Behaviors and Technologies for Financial Innovations 337 361 .
Farzaneh Nassir Zadeh, Mahdi Salehi & Haneyeh Shabestari. (2018) The relationship between corporate governance mechanisms and internet financial reporting in Iran. Corporate Governance: The International Journal of Business in Society 18:6, pages 1021-1041.
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Christian Pieter Hoffmann, Sandra Tietz & Kerstin Hammann. (2018) Investor relations – a systematic literature review. Corporate Communications: An International Journal 23:3, pages 294-311.
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Sandrielem da Silva Rodrigues & Fernando Caio Galdi. (2017) Investor relations and information asymmetry. Revista Contabilidade & Finanças 28:74, pages 297-312.
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Doç. Dr. Fatih TEMİZEL & Yrd. Doç. Dr. S. Fatih KOSTAKOĞLU. (2017) Web Tabanlı Yatırımcı İlişkileri Yönetimi Uygulamaları: Borsa İstanbul’da İşlem Gören Sigorta Sektörü Şirketleri Üzerine Bir Analiz. Anadolu Üniversitesi Sosyal Bilimler Dergisi 17:2, pages 113-124.
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Mai Anh Doan & David McKie. (2017) Financial investigations: Auditing research accounts of communication in business, investor relations, and public relations (1994–2016). Public Relations Review 43:2, pages 306-313.
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Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat. (2017) Big Data and corporate reporting: impacts and paradoxes. Accounting, Auditing & Accountability Journal 30:4, pages 850-873.
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Ahmed H. Ahmed, Bruce M. Burton & Theresa M. Dunne. (2017) The determinants of corporate internet reporting in Egypt: an exploratory analysis. Journal of Accounting in Emerging Economies 7:1, pages 35-60.
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Paola Ramassa & Costanza Di Fabio. (2017) Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media. FINANCIAL REPORTING:2, pages 79-112.
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Nikos D. Kartalis, Nikiforos Charalampos, Velentzas John & Broni Georgia. 2017. Advances in Applied Economic Research. Advances in Applied Economic Research 743 781 .
Doç. Dr. Fatih TEMİZEL & Yrd. Doç. Dr. Sultan Fatih KOSTAKOĞLU. (2016) Web Tabanlı Yatırımcı İlişkileri Yönetimi Uygulamaları: Borsa İstanbul’da İşlem Gören Madencilik Sektörü Şirketlerine Yönelik Bir Analiz. Anadolu Üniversitesi Sosyal Bilimler Dergisi 16:4, pages 161-170.
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Inês Pinto & Winnie Ng Picoto. (2016) Configurational analysis of firms' performance: Understanding the role of Internet financial reporting. Journal of Business Research 69:11, pages 5360-5365.
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Hala M. G. Amin & Ehab K. A. Mohamed. (2016) Auditors’ perceptions of the impact of continuous auditing on the quality of Internet reported financial information in Egypt. Managerial Auditing Journal 31:1, pages 111-132.
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Sushila Soriya & Amol S. Dhaigude. 2016. Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector. Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector 355 370 .
Peter B. Oyelere & Nirosh T. Kuruppu. (2016) Corporate characteristics of listed companies engaging in web-based financial reporting in emerging economies. Corporate Ownership and Control 13:4, pages 66-80.
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Konari Uchida. 2016. Behavioral Economics of Preferences, Choices, and Happiness. Behavioral Economics of Preferences, Choices, and Happiness 667 685 .
Anthony R. Bowrin. (2015) Comprehensiveness of internet reporting by Caribbean companies. Journal of Accounting in Emerging Economies 5:1, pages 2-34.
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Norbaini Abdul Halim, Rohaida Basiruddin & Nor Raihana Mohd Ali. (2015) Measuring the Extent of Investor Relations on the Web: A Multi-dimensional Approach. Procedia Economics and Finance 31, pages 714-721.
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Wesley Mendes-Da-SilvaLuciana Massaro OnusicDaniel Reed Bergmann. (2014) The Influence of E-disclosure on the Ex-Ante Cost of Capital of Listed Companies in Brazil. Journal of Emerging Market Finance 13:3, pages 335-365.
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Millicent Chang, Liyin Hooi & Marvin Wee. (2014) How does investor relations disclosure affect analysts' forecasts?. Accounting & Finance 54:2, pages 365-391.
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Wesley Mendes-Da-Silva & Luciana Massaro Onusic. (2012) Corporate e-disclosure determinants: Evidence from the Brazilian market. International Journal of Disclosure and Governance 11:1, pages 54-73.
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Mohamed A. K. Basuony & Ehab K. A. Mohamed. (2014) Board composition, ownership concentration, and voluntary internet disclosure by MSM-listed companies. Corporate Board role duties and composition 10:1, pages 60-70.
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Hela Miniaoui & Peter Oyelere. (2013) Determinants of Internet Financial Reporting Practices: Evidence from the UAE. Review of Pacific Basin Financial Markets and Policies 16:04, pages 1350026.
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Feng Yanjie & Tongshen Wan. (2013) Website-based investor relations: a comparison between developed and developing economies. Online Information Review 37:6, pages 946-968.
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Mahmoud Mousavi Shiri, Nahid Bigmoradi & Mahdi Salehi. (2013) Internet Financial Reporting: Case of Iran. Journal of Distribution Science 11:3, pages 49-62.
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Antonio D’Amato & Claudia Cacia. (2013) The quality of web investor relations in listed Italian companies: Membership in the star segment – Does it make a difference?. Corporate Ownership and Control 10:3, pages 333-353.
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Arturo Haro de Rosario, María del Mar Sánchez Cañadas & María del Carmen Caba Pérez. (2013) Transparencia de las sociedades de garantía recíproca a través de su web corporativa Análisis empírico del caso español. Contaduría y Administración 58:1, pages 199-223.
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Peter Oyelere & Nirosh Kuruppu. (2012) Voluntary internet financial reporting practices of listed companies in the United Arab Emirates. Journal of Applied Accounting Research 13:3, pages 298-315.
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María del Mar Gálvez Rodríguez, María del Carmen Caba Pérez & Manuel López Godoy. (2011) Determining Factors in Online Transparency of NGOs: A Spanish Case Study. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 23:3, pages 661-683.
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Fatima Alali & Silvia Romero. (2012) The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case. Advances in Accounting 28:1, pages 157-167.
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Mohammad Nurunnabi & Monirul Alam Hossain. (2012) The voluntary disclosure of internet financial reporting (IFR) in an emerging economy: a case of digital Bangladesh. Journal of Asia Business Studies 6:1, pages 17-42.
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Bojan Djordjevic, Mira Djordjevic & Dragisa Stanujkic. (2012) Investor relations on the internet: Analysis of companies on the Serbian stock market. Economic Annals Ekonomski anali 57:193, pages 113-135.
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Mohammed Hossain, Mahmood Ahmed Momin & Shirely Leo. (2012) Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country. Corporate Ownership and Control 9:4-3, pages 351-366.
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Azrul Abdullah, Rosiatimah Mohd Isa & Norshamshina Mat Isa. (2011) Investment information via website by Malaysian listed companies. Investment information via website by Malaysian listed companies.
Aslihan E. Bozcuk, Sinan Aslan & S. Burak Arzova. (2011) Internet financial reporting in Turkey. EuroMed Journal of Business 6:3, pages 313-323.
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Jamel E. Henchiri. (2011) Voluntary web‐based disclosures by Moroccan and Tunisian companies. EuroMed Journal of Business 6:2, pages 155-173.
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Khaldoon Al‐Htaybat. (2011) Corporate online reporting in 2010: a case study in Jordan. Journal of Financial Reporting and Accounting 9:1, pages 5-26.
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Isabel‐María García Sánchez, Luis Rodríguez Domínguez & Isabel Gallego Álvarez. (2011) Corporate governance and strategic information on the internet. Accounting, Auditing & Accountability Journal 24:4, pages 471-501.
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Yabing Jiang & Wullianallur Raghupathi. (2010) IT-Enabled Corporate Governance. Information Resources Management Journal 23:4, pages 1-20.
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Charles H. Cho & Robin W. Roberts. (2010) Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation. International Journal of Accounting Information Systems 11:1, pages 1-16.
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Doaa Aly, Jon Simon & Khaled Hussainey. (2010) Determinants of corporate internet reporting: evidence from Egypt. Managerial Auditing Journal 25:2, pages 182-202.
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Amr Elsayed, Ahmed El-Masry & Ibrahim Elbeltagi. (2010) Corporate governance, firm characteristics and internet financial reporting: evidence from Egyptian listed companies. Corporate Ownership and Control 7:4, pages 397-426.
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María Del Mar Alonso Almeida. (2010) Valoración por los analistas financieros de la información de las empresas divulgada a través de internet. Estudios Gerenciales 26:114, pages 169-188.
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Tariq H. Ismail & Nermeen M. Sobhy. (2009) Determinants of auditors' perceptions of the work needed in the audit of internet‐based financial reports in Egypt. Journal of Applied Accounting Research 10:2, pages 132-150.
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Yan-jie Feng & Bo Xu. (2009) Investor Relations on the Internet: Comparison of SSE50 and Dow30. Investor Relations on the Internet: Comparison of SSE50 and Dow30.
Wesley Mendes-da-Silva, José Mauro Ferraz-Andrade, Rubens Famá & Jorge Arnaldo Maluf Filho. (2009) Disclosure via website corporativo: um exame de informações financeiras e de governança no mercado brasileiro. Revista de Administração de Empresas 49:2, pages 190-205.
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M. C. Garg & Divya. (2009) Accounting Standard Disclosure Compliance in Online Reporting by Indian Companies. Asia Pacific Business Review 5:2, pages 141-153.
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Ehab K.A. Mohamed, Peter Oyelere & Munther Al‐Busaidi. (2009) A survey of internet financial reporting in Oman. International Journal of Emerging Markets 4:1, pages 56-71.
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Sarra Elleuch Hamza & Mouna Ben Ahmed Hadrich. (2009) Les determinants de la divulgation des informations financieres via Internet adoptee par les entreprises tunisiennes : une demarche qualitative et quantitative. La Revue Gestion et Organisation 2:2, pages 1-43.
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Sarra Elleuch Hamza & Mouna Ben Ahmed Hadrich. (2009) Les determinants de la divulgation des informations financieres via Internet adoptee par les entreprises tunisiennes : une demarche qualitative et quantitative. Revue Libanaise de Gestion et d'Économie 2:2, pages 128-170.
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I. Gallego Álvarez, I.M. García Sánchez & L. Rodríguez Domínguez. (2009) LA EFICACIA DEL GOBIERNO CORPORATIVO Y LA DIVULGACIÓN DE INFORMACIÓN EN INTERNET. Investigaciones Europeas de Dirección y Economía de la Empresa 15:1, pages 109-135.
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Millicent ChangGino D'AnnaIain WatsonMarvin Wee. (2008) Does Disclosure Quality via Investor Relations Affect Information Asymmetry?. Australian Journal of Management 33:2, pages 375-390.
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Juan L. Gandía. (2008) Determinants of internet‐based corporate governance disclosure by Spanish listed companies. Online Information Review 32:6, pages 791-817.
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Amr Ezat & Ahmed El‐Masry. (2008) The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies. Managerial Finance 34:12, pages 848-867.
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Harold Hassink, Laury Bollen & Meinderd de Vries. (2008) Symmetrical dialogue in investor relations. International Journal of Accounting & Information Management 16:2, pages 166-182.
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Yan-Jie Feng & Bo Xu. (2008) Investor Relations on Website: A Survey of Listed Companies in Shanghai, Shenzhen and Hong Kong. Investor Relations on Website: A Survey of Listed Companies in Shanghai, Shenzhen and Hong Kong.
Isabel Gallego Álvarez, Isabel María García Sánchez & Luis Rodríguez Domínguez. (2008) Voluntary and compulsory information disclosed online. Online Information Review 32:5, pages 596-622.
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Carmen Caba Pérez, Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández. (2008) e‐Government process and incentives for online public financial information. Online Information Review 32:3, pages 379-400.
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Torsten J. Gerpott, Sandra E. Thomas & Alexander P. Hoffmann. (2008) Intangible asset disclosure in the telecommunications industry. Journal of Intellectual Capital 9:1, pages 37-61.
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Wesley Mendes-da-Silva, Theodore E. Christensen & Vernon J. Richardson. (2008) Determinants of internet financial disclosure in an emerging market: lessons from Brazil. Corporate Ownership and Control 5:2, pages 379-392.
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Ylva Stiller & Claus-Heinrich Daub. (2007) Paving the way for sustainability communication: evidence from a Swiss study. Business Strategy and the Environment 16:7, pages 474-486.
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Manuel Pedro Rodríguez Bolívar, Carmen Caba Pérez & Antonio M. López Hernández. (2016) E-Government and Public Financial Reporting. The American Review of Public Administration 37:2, pages 142-177.
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Omneya H. AbdelsalamStephanie M. BryantDonna L. Street. (2007) An Examination of the Comprehensiveness of Corporate Internet Reporting Provided by London-Listed Companies. Journal of International Accounting Research 6:2, pages 1-33.
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Sally Aisbitt. (2006) Making best use of financial reports published on the internet ‐ A research note. Journal of Applied Accounting Research 8:2, pages 147-159.
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Enrique Bonsón & Tomás Escobar. (2006) Digital reporting in Eastern Europe: An empirical study. International Journal of Accounting Information Systems 7:4, pages 299-318.
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Laury Bollen, Harold Hassink & Gordana Bozic. (2006) Measuring and explaining the quality of Internet investor relations activities: a multinational empirical analysis. International Journal of Accounting Information Systems 7:4, pages 273-298.
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Enrique Bonsón‐Ponte, Tomás Escobar‐Rodríguez & Francisco Flores‐Muñoz. (2006) Online transparency of the banking sector. Online Information Review 30:6, pages 714-730.
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Frank Hodge & Maarten Pronk. (2016) The Impact of Expertise and Investment Familiarity on Investors' Use of Online Financial Report Information. Journal of Accounting, Auditing & Finance 21:3, pages 267-292.
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Wesley Mendes-da-Silva & Paulo Azevedo de Oliveira Magalhães Filho. (2005) Determinantes da disseminação voluntária de informações financeiras na internet. RAE eletrônica 4:2.
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Fathilatul Zakimi Abdul Hamid. (2005) Malaysian companies’ use of the internet for investor relations. Corporate Governance: The international journal of business in society 5:1, pages 5-14.
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Fathilatul Zakimi Abdul Hamid & MD Suhaimi MD Salleh. (2005) The determinants of the investor relations information in the Malaysian companies’ website. Corporate Ownership and Control 3:1, pages 173-185.
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Carmen Caba Pérez, Antonio M. López Hernández & Manuel Pedro Rodríguez Bolívar. (2005) Citizens’ access to on-line governmental financial information: Practices in the European Union countries. Government Information Quarterly 22:2, pages 258-276.
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Catherine Gowthorpe. (2004) Asymmetrical dialogue? Corporate financial reporting via the Internet. Corporate Communications: An International Journal 9:4, pages 283-293.
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SAMIR TRABELSI, RÉAL LABELLE & CLAUDE LAURIN. (2010) CAP Forum on E‐Business: The Management of Financial Disclosure on Corporate Websites: A Conceptual Model*. Canadian Accounting Perspectives 3:2, pages 235-259.
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Claire Marston & Annika Polei. (2004) Corporate reporting on the Internet by German companies. International Journal of Accounting Information Systems 5:3, pages 285-311.
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Richard Fisher, Peter Oyelere & Fawzi Laswad. (2004) Corporate reporting on the Internet. Managerial Auditing Journal 19:3, pages 412-439.
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Lúcia Lima Rodrigues & Carlos Menezes. (2003) Financial reporting on the internet: the portuguese case. RAE eletrônica 2:2.
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Vivien Beattie & Ken Pratt. (2003) Issues concerning web-based business reporting: an analysis of the views of interested parties. The British Accounting Review 35:2, pages 155-187.
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Peter Oyelere, Fawzi Laswad & Richard Fisher. (2003) Determinants of Internet Financial Reporting by New Zealand Companies. Journal of International Financial Management & Accounting 14:1, pages 26-63.
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Claire Marston. (2003) Financial reporting on the Internet by leading Japanese companies. Corporate Communications: An International Journal 8:1, pages 23-34.
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P.L. Joshi & Jawaher Al‐Modhahki. (2003) Financial reporting on the internet: Empirical evidence from Bahrain and Kuwait. Asian Review of Accounting 11:1, pages 88-101.
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Catherine Gowthorpe. (2000) Corporate reporting on the Internet: Developing opportunities for research. Journal of Applied Accounting Research 5:3, pages 3-28.
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Andreas Andrikopoulos & Nikolaos Diakidis. (2007) Financial Reporting Practices on the Internet: The Case of Companies Listed in the Cyprus Stock Exchange. SSRN Electronic Journal.
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Millicent Chang, Marvin Wee, Iain Watson & Gino D'Anna. (2006) Do Investor Relations Affect Information Asymmetry? Evidence from Australia. SSRN Electronic Journal.
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Millicent Chang, Patrick Murphy & Marvin Wee. (2006) An Investigation into the Impact of Investor Relations on the Profitability of Director Share Trading. SSRN Electronic Journal.
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Alberto Quagli & Patrizia Riva. (2005) Do Financial Websites Meet the Users' Information Needs? A Survey From the Italian Context. SSRN Electronic Journal.
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Wesley Mendes-Da-Silva & Theodore E. Christensen. (2004) Determinants of Voluntary Disclosure of Financial Information On the Internet by Brazilian Firms. SSRN Electronic Journal.
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Fathilatul Zakimi Abdul Hamid, Md Suhaimi Md Salleh & Mohammed Atef Md Yusof. (2003) Investor Relations in Developing Country: A Disclosure Strategy. SSRN Electronic Journal.
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Sultan A. Al Bogami & Najmul Hoda. (2015) Internet Financial Reporting in Saudi Arabia: An Exploratory Study. SSRN Electronic Journal.
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Azrul Abdullah. (2015) Investments Information via the Web by Malaysian Listed Companies. SSRN Electronic Journal.
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K. A. Mohamed Ehab & Mohamed A. K. Basuony. (2015) Voluntary Internet Disclosures by Listed Companies in the Arabian Gulf. SSRN Electronic Journal.
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Rozenn Perrigot, Bruno Oxibar & Frédérique Déjean. (2012) Determinants of Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors' Websites. SSRN Electronic Journal.
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Aslihan Bozcuk, Burak Sabri Arzova & Sinan Aslan. (2009) Internet Financial Reporting: The Case of Turkey. SSRN Electronic Journal.
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Sasongko Budisusetyo & Luciana Spica Almilia. (2008) The Practice of Financial Disclosure on Corporate Website: Case Study in Indonesia. SSRN Electronic Journal.
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Sasongko Budisusetyo & Luciana Spica Almilia. (2008) Exploring Financial and Sustainability Reporting on the Web in Indonesia. SSRN Electronic Journal.
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Luciana Spica Almilia & Sasongko Budisusetyo. (2008) Corporate Internet Reporting of Banking Industry and LQ45 Firms: An Indonesia Example. SSRN Electronic Journal.
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