pt. 1. Accounting -- pt. 2. Reporting -- pt. 3. (International) accounting standard setting and regulation -- pt. 4. Institutional aspects of (international) financial reporting regulation -- pt. 5. Social and economic aspects of (international) financial reporting regulation.

We study the association of Web-based non-financial disclosure and a firm's cost of finance within an international context (North America and continental Europe). We examine voluntary Web placement of non-financial disclosures using an information index covering a firm's value creation process....