An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium

By:
Dr. Samir Trabelsi
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Standards-setters, regulators and academics believe that the corporate website may enhance the flow of voluntary disclosure to the capital market and other stakeholders. Managers' use of the corporate website is a common practice now, yet we know little about how these websites affect investors. In this study, I analyze seven incremental voluntary disclosure categories to examine their predictive ability and their value relevance. The results show that the key non-financial statistics, projected information, information on intangible assets, social and environmental information, are associated with future revenue, future earnings, and contemporaneous stock return. The paper contributes to the growing literature on websites disclosure and more generally to the literature on voluntary and strategic disclosure.


Keywords: The Corporate Website, Content Analysis, Information Content, Voluntary Disclosure
Stream: Economics and Management
Presentation Type: Paper Presentation in English
Paper: A paper has not yet been submitted.


Dr. Samir Trabelsi

Assistant Professor, Department of Accounting, Brock University
St. Catharines, Ontario, Canada

Dr. Samir Trabelsi is an Assistant Professor of Accounting, joined the Faculty of Business in 2004. Dr. Trabelsi received his Ph.D. in Accounting from HEC Montreal. Prior to joining Brock, Dr. Trabelsi taught at University of Quebec and at University of Manouba (ISCAE). He has taught a range of courses at both the undergraduate and graduate levels, including Accounting for External Reporting, Corporate Governance, and Accounting Theory.

Dr. Trabelsi is a member of Beta Gamma Sigma Honor Society of Business.

Ref: I07P0486