Información financiera en soporte electrónico : un análisis de las empresas portuguesas

  1. Fernandes, Joaquim Santana
Supervised by:
  1. Enrique Bonsón Ponte Director

Defence university: Universidad de Huelva

Fecha de defensa: 19 February 2008

Committee:
  1. Begoña Giner Inchausti Chair
  2. Tomás Escobar Rodríguez Secretary
  3. Juan Luis Gandía Cabedo Committee member
  4. Carlos Serrano Cinca Committee member
  5. Manuel Larrán Jorge Committee member
Department:
  1. ECONOMIA FINANCIERA, CONTABABILIDAD Y DIRECCION DE OPERACIONES

Type: Thesis

Teseo: 188930 DIALNET lock_openArias Montano editor

Abstract

Today, Internet is increasinly being used for compulsory and voluntary information on companies. There has also been a shift from the paradigm of utility, centred on accounting data and its properties, to the paradigm of social responsability, which takes into account a large number of users and useful data - economic, environmental and social data. The present study analyzes 674 companies. Its aims are to pinpoint the relevant factors for the adoption of a website and for the publicising of financial, organizational and environmental data. The study also compares strategic groups with similar information policies and investigates how these information policies impact on external capital costs.