The use and determinants of online financial reports in Europe : an empirical investigation of listed firms
Hendrik Pieper, Philipp Ottenstein and Henning Zülch
| Year of publication: |
2023
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| Authors: | Pieper, Hendrik ; Ottenstein, Philipp ; Zülch, Henning |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 19.2023, 3, p. 297-327
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| Subject: | OFR | online financial report | HTML | hypertext markup language | capital markets | determinants | ESEF | European Single Electronic Format | internet financial reporting | cross-listing | leverage | ownership concentration | firm size | empirical research | Europe | EU-Staaten | EU countries | Internet | Berichtswesen | Reporting | Eigentümerstruktur | Ownership structure | Europa | Electronic Commerce | E-commerce | Finanzmarkt | Financial market | Betriebsgröße | Firm size | Aktiengesellschaft | Listed company |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJAAPE.2023.133045 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014335308