Corporate internet disclosures during the coronavirus pandemic.
| dc.contributor.author | Tasios, Stergios | |
| dc.contributor.author | Chytis, Evangelos | |
| dc.contributor.author | Karametou, Panagiota | |
| dc.contributor.author | Tagkas, Periklis | |
| dc.date.accessioned | 2021-02-25T10:16:15Z | |
| dc.date.available | 2021-02-25T10:16:15Z | |
| dc.identifier.issn | 2312-2722 | |
| dc.identifier.uri | https://olympias.lib.uoi.gr/jspui/handle/123456789/30594 | |
| dc.identifier.uri | http://dx.doi.org/10.26268/heal.uoi.10438 | |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | Financial Disclosures | en |
| dc.subject | Non-Financial Disclosures | |
| dc.subject | Internet | |
| dc.subject | Pandemic | |
| dc.subject | Company Characteristics | |
| dc.subject | Corporate Governance | |
| dc.title | Corporate internet disclosures during the coronavirus pandemic. | en |
| dcterms.bibliographicCitation | Περιλαμβάνει Βιβλιογραφικές αναφορές | |
| heal.abstract | Corporate disclosures constitute the main means of communication between companies and their related parties, with the Internet being one of the most important. Although several studies have been conducted on the extent of disclosures on the Internet and the factors that affect it (Elsayed, Masry, & Elbeltagi, 2010; Botti, Boubaker, Hamrouni, & Solonandrasana, 2014; etc.), research during the crisis of the pandemic is limited. The purpose of this paper is twofold. On the one hand, it aims to examine the extent and quality of disclosures that companies provided on corporate websites during the COVID-19 pandemic. On the other hand, an effort is made to assess which factors affected the extent of disclosure. These factors focus on firm-specific characteristics (company size, leverage, profitability, auditing firm size) and core corporate governance attributes (board size, ownership concentration and chief executive officer duality). Results indicate that average disclosure was relatively high. Regression analysis shows that the level of disclosure was significantly positively associated with company size, profitability and board size. This indicates that during the pandemic, larger companies, more profitable and with more board members, disclosed more information on their websites. The results of the study may be of interest for clients, financial and credit analysts, investors, supervisory authorities as well as management, in their effort to improve corporate disclosures and the level of social responsibility. | en |
| heal.access | free | |
| heal.classification | Financial statements | |
| heal.classification | COVID-19 (Disease) | |
| heal.dateAvailable | 2021-02-25T10:17:15Z | |
| heal.fullTextAvailability | true | |
| heal.journalName | Corporate Board: Role, Duties & Composition | en |
| heal.journalType | peer-reviewed | |
| heal.language | en | |
| heal.publicationDate | 2021-01 | |
| heal.publisher | Virtus Interpress | en |
| heal.recordProvider | Πανεπιστήμιο Ιωαννίνων. Σχολή Οικονομικών και Διοικητικών Επιστημών.Τμήμα Λογιστικής & Χρηματοοικονομικής. | |
| heal.type | journalArticle | |
| heal.type.el | Άρθρο περιοδικού | el |
| heal.type.en | Journal article | en |
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