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Empirical Evidence Concerning Smes´ Corporate Websites: Explaining Factors, Strategies and Reporting
Abstract
The important role played by Small and Medium-sized Enterprises in any contemporary economy as a motive force for generating employment and wealth is universally acknowledged and therefore this work is based upon a more detailed study concerning the efficiency of SMEs. Therefore by analysing a sample of 816 SMEs, we aim to study the information published on their Websites in order to clarify certain doubts with respect to the type of target users and thus discover the objectives and strategies pursued by publishing a corporate Webpage. Given the low observed percentage of SMEs with a Website (31.74%) we have also studied the factors influencing the propensity of businesses to possess a corporate Website.
... Typically, enterprises start by developing a website with basic organisational and product information and then evolve towards the development of websites with more advanced features such as e-commerce. García-Borbolla et al. (2005) use a three-stage model to assess the maturity level of 219 Spanish SME websites. Similarly, Burgess et al. (2011) report on a longitudinal study that used the eMICA framework to determine the maturity level of Australian tourism SME websites. ...
... When a website has comprehensive, focused information, users are more likely to make better-informed decisions and, thus, information content is an important antecedent of customer satisfaction and purchase intention (Thongpapanl and Ashraf, 2011). It comes as no surprise, then, that former website evaluation studies have analysed in detail this dimension on SME (Burgess et al., 2009;García-Borbolla et al., 2005;Mendo and Fitzgerald, 2005;Meroño-Cerdan and Soto-Acosta, 2007;Schmidt et al., 2008;Sun et al. 2012), although not always using the same website features in a consistent way. Given that it incorporates distinct types of information, the informative dimension can be divided into two separate dimensionsorganisation information and commercial information. ...
... Empirical work has found that the presence of contact details, social networking and other communication features in websites positively influence trust and purchase intention (Lee and Kozar, 2012). Reflecting perhaps the value of this dimension, previous studies have analysed several communication features on SME websites, specifically those related with the enterprise contacts and with conventional forms of communication (García-Borbolla et al., 2005;Soto-Acosta and Meroño-Cerdan, 2006;Sun et al., 2012). Web 2.0 communication features are only now starting to receive attention from investigators (Kim et al., 2011). ...
Although there is a vast amount of literature on website evaluation, relatively little has been written about the analysis of websites of small and medium-sized enterprises (SME). This paper examines a comprehensive set of content and design features of 915 websites of Portuguese SME, as well as the relationship between these features and enterprise size. The results indicate that the majority of the websites are used to convey information, rather than to make transactions, support networking and collaboration or to interact dynamically with users. Accessibility or privacy and security features are not common among websites. Web 2.0 features have a low presence in SME websites, but social media emerged as a construct. In contrast with existing literature, the study has found that website content and design features are positively related with enterprise size. The contributions and implications are discussed together with avenues for further research.
... Malaysian companies with websites, it became clear that the advertising is more Singaporean companies (71 percent vs. 46 percent). Amelia et al. (2005) In reviewing the design and development with a measure of disclosure index to assess Web-based reporting in the Europe Union paid 816 small and medium enterprises .Results showed that 557 companies (68.22 percent) had no website, 15 companies (1.84 percent) had only an electronic address, 25 companies (3.03%) had a website under construction and 219 companies (26.84 percent) also 63% have a website and the highest level of financial disclosure and non-financial information 2.87 percent. Dutta and Bose (2007) conducted a study on 268 companies in Bangladesh in Dhaka Stoke Exchange and the Chittagong Stoke Exchange (CSE). ...
... In order to investigate the characteristics of online reporting in Iran based on past research, including research, Accounting Standards Board (2000) with 325 attributes, Allam and Lymer (2003) with 26 attributes, Amelia et al. (2005) with 29 attributes, Marston and Polie (2004) with 76 attributes, Tehmina (2007) with 24 attributes, Trites (1999) First list includes 84 attributes were taken to two area non-financial information, financial information are separated with 36 attributes and 48 attributes. Statistical Society includes all listed Tehran Stock Exchange. ...
... In this section the results of the survey in Tehran Stock Exchange the list with important research, including research, International Accounting Standards Committee were compared to oversee Lymer (1999), Accounting Standards Board (2000), Allam and Lymer (2003), Mareston and Polei (2004), Amelia et al. (2005), Khadaroo (2005), Salehi et al. (2010). Tables 10,11,12,13,14,15 and 16 is also reporting the status of Internet in Iran, the country has improved compared to previous research, but with important research abroad is very low level of financial disclosure. ...
... For example, Brennan and Hourigan (2000) found that only 37% of the sampled companies had a website in Ireland, in GCC countries, the percentage was 39% (Ismail, 2002), in New Zealand 54% (Oyelere et al., 2003), in Spain 32% (Borbolla et al., 2005), in Malaysia 47% (Hamid, 2005), ...
... For example, Brennan and Hourigan (2000) found that only 37% of the sampled companies had a website in Ireland. In GCC countries, the percentage was 39% (Ismail, 2002), in New Zealand 54% (Oyelere et al., 2003), in Spain 32% (Borbolla, et al., 2005), in Malaysia 47% (Hamid, 2005), in Bangladesh, Khan et al. (2006) and Dutta and Bose (2007) found that percentages were 40% and 39% respectively. ...
This thesis consists of two main parts. The former examined the potential determinants of Internet financial reporting (IFR), whereas, the later part concentrated on the economic consequences of IFR by examining its role in reducing share price volatility (SPV). In order to measure the level of IFR, a self-constructed disclosure index, based on the integration of the key dimensions used in the literature, was employed. This compound index could be adopted by future studies to comprehensively investigate the IFR practices of companies working across the world. It is claimed that the use of an un-weighted scouring approach is basically rooted in both an equal and subjective system of rating. Therefore, in order to avoid this limitation, in addition to the un-weighted method (1 and 0) which is usually applied in prior literature, the current study used a modified scoring system by extending the method of measuring the level IFR to five levels (4, 3, 2, 1 and 0). This new modified scoring approach for measuring the level of IFR contributes by providing more detailed information for each item in the voluntary disclosure index. An interesting extension of this research area, unexplored in prior studies, is to provide empirical evidence with regard to the association between IFR and board characteristics. Furthermore, it provides new empirical evidence about the usefulness of IFR by examining its role in reducing SPV. OLS regression, Tobit and rank regressions were employed to analyse the determinants of IFR and the impact of IFR on SPV. With regard to the first part, the extent of the total level of IFR was examined for all Jordanian listed companies (220) in 2015. Of these, 125 (56.8%) firms have a website and the average level of IFR is 26.1% for the 0-1 index and 11% for the 0-4 index. However, this percentage is still comparable with previous studies conducted in developed countries. The results of the empirical findings prove that IFR level of Jordanian listed companies is influenced by various variables such as cross directorship, board competency board diligence, board size, the existence of audit committee, foreign members on board, firm size, profitability, auditor size and number of shareholders. With respect to the second part, the findings confirmed that the level of IFR had a significant negative impact on SPV. Jordanian listed firms with high level of IFR have lower SPV in comparison with firms that have low level of IFR. ii
... Therefore, large companies may be more able to access financial markets if they disclosed more information online (Bonsón and Escobar, 2002). Many of the empirical studies investigate the relationship between the size of the companies and online disclosure and they found that size has a significant relationship with the online disclosure (Ashbaugh et al., 1999;Bollen et al., 2006;Bonsón and Escobar, 2002;Brennan and Hourigan, 2000;Craven and Marston, 1999;Debreceny et al., 2002;Ettredge et al., 2002;García-Borbolla et al., 2005;Ismail, 2002;Larrán and Giner, 2002;Marston and Polei, 2004;Momany and Al-Shorman, 2006;Oyelere et al., 2003;Pirchegger and Wagenhofer, 1999;Sriram and Laksmana, 2006;Xiao et al., 2004). Therefore, based on these arguments, the first hypothesis is: ...
... The results are mixed. Some studies show that there is a significant relationship between online disclosure and type of business activity (Ashbaugh et al., 1999;Bonsón and Escobar, 2002;Brennan and Hourigan, 2000;Craven and Marston, 1999;García-Borbolla et al., 2005;Ismail, 2002;Oyelere et al., 2003), while the others show the insignificant relationship (Debreceny and Rahman, 2005;Larrán and Giner, 2002;Trabelsi and Labelle, 2006). Based on the majority view, the second hypothesis can be stated as follows: ...
Purpose
– This study seeks to examine the key factors that affect the timeliness of corporate internet reporting (CIR) by the Egyptian listed corporations on the Cairo and Alexandria Stock Exchange.
Design/methodology/approach
– The authors use firm characteristics and corporate governance variables to investigate the influence on the timeliness of CIR. They also develop a disclosure index to measure the timeliness of CIR for the listed Egyptian corporations.
Findings
– The primary analysis finds a significant relationship between the timeliness of CIR and firm size, type of industry, liquidity, ownership structure, board composition and board size. The results indicate that firms typically in the service sector, that are large and have a high rate of liquidity, a high proportion of independent directors, a large number of board directors and a high free float disclose more timely information on their web sites. Furthermore, a significant association between the entire independent variables and some items of timeliness of CIR is found.
Originality/value
– This study is one of the first empirical studies to investigate the relationship between the corporate governance and the timeliness of CIR in an emerging market.
... Nevertheless, and in spite of the clear advantages offered, the actual use that an administration makes of its web site is conditioned by the will of the politicians and by the strategies of communication and information management introduced. For an analysis of these strategies, we have based ourselves in the studies of Geiger and Martin (1999), Ellis-Chadwick et al. (2002), García-Borbolla et al. (2005) and Bonsón-Ponte et al. (2006). Thus, the decision of the local entity in preparing its web site must follow one of the following strategies: ...
... Statistically, the levels of colinearity present in the explanatory variables of the six regression models are low and the analysis of residuals (Durbin-Watson and White Tests) justifies the use of a linear model. The adjusted R 2 value is similar to results obtained in other studies about internet disclosure indexes (see, among others, Gandía, 2003;Laswad et al., 2005;García-Borbolla et al., 2005). ...
Purpose
The purpose of this research is to analyse the web sites of large Spanish city councils with the objective of assessing the extent of information disseminated on the internet and determining what factors are affecting the observed levels of information disclosure.
Design/methodology/approach
The study takes as its reference point the existing literature on the examination of the quality of web sites, in particular the provisions of the Web Quality Model (WQM) and the importance of content as a key variable in determining web site quality. In order to quantify the information on city council web sites, a Disclosure Index has been designed which takes into account the content, navigability and presentation of the web sites. In order to contrast which variables determine the information provided on the web sites, our investigation bases itself on the studies about voluntary disclosure in the public sector, and six lineal regressions models have been performed.
Findings
The empirical evidence obtained reveals low disclosure levels among Spanish city council web sites. In spite of this, almost 50 per cent of the city councils have reached the “approved” level and of these, around a quarter obtained good marks. Our results show that disclosure levels depend on political competition, public media visibility and the access to technology and educational levels of the citizens.
Practical implications
The strategy of communication on the internet by local Spanish authorities is limited in general to an ornamental web presence but one that does not respond efficiently to the requirements of the digital society. During the coming years, local Spanish politicians will have to strive to take advantage of the opportunities that the internet offers to increase both the relational and informational capacity of municipal web sites as well as the digital information transparency of their public management.
Originality/value
The internet is a potent channel of communication that is modifying the way in which people access and relate to information and each other. The public sector is not unaware of these changes and is incorporating itself gradually into the new network society. This study systematises the analysis of local administration web sites, showing the lack of digital transparency, and orients politicians in the direction to follow in order to introduce improvements in their electronic relationships with the public.
... Building on the example of foreign studies (see Borbolla et al., 2005), it is important to carry out research aimed to determine factors of voluntary information disclosure of SME and determinants of information disclosure in separate sectors such as banking or the public sector. Such studies are needed because their results will provide additional insights into the voluntary disclosure practices of different operational activities and sizes companies, will help to decide about corporate transparency and thereby reduce information asymmetry. ...
Nowadays, the issue of stakeholders’ effective decision-making has become increasingly important. In most cases the information, provided in financial statements, is not sufficient to make decisions, thus the importance of voluntarily disclosed information increases. The Internet and companies’ websites may serve as a vehicle for the provision of such information. Therefore, the purpose of the article is to measure the extent of voluntary information disclosure on the websites of Lithuanian companies and to investigate whether there is a significant association between theoretically possible disclosure determinants. Research methods used in the study are the following: comparative analysis of scientific literature, logical, systematic analysis, content analysis using scope and quantity index approaches and correlation analysis using Spearman’s rank correlation coefficient. Results showed a statistically significant connection between the company's size (as determined by its earnings) and the company's voluntary information disclosure index. The companies with higher earnings are inclined to provide a wider scope and a larger volume of information. Furthermore, the connection between the number of employees and the word quantity index wasn’t established. This research adds to the samples of previous studies and analyses disclosure of financial and non-financial information on companies’ websites. © 2018, Kauno Technologijos Universitetas. All rights reserved.
... Then, the relational category was broken down into three elements: client, social network and Web 2.0 applications. These items were selected based on the study by Garcia-Borbolla et al. (2005). These authors present a typology of websites based on the strategy followed by companies, distinguishing among three options they can adopt once they have decided to use a Web page. ...
Purpose
The strong regulation of the Spanish pharmaceutical sector encourages pharmacies to modify their business model, giving the customer a more relevant role by integrating 2.0 tools. However, the study of the implementation of these tools is still quite limited, especially in terms of a customer-oriented web page design. This paper aims to analyze the online presence of Spanish community pharmacies by studying the profile of their web pages to classify them by their degree of customer orientation.
Design/methodology/approach
In total, 710 community pharmacies were analyzed, of which 160 had Web pages. Using items drawn from the literature, content analysis was performed to evaluate the presence of these items on the web pages. Then, after analyzing the scores on the items, a cluster analysis was conducted to classify the pharmacies according to the degree of development of their online customer orientation strategy.
Findings
The number of pharmacies with a web page is quite low. The development of these websites is limited, and they have a more informational than relational role. The statistical analysis allows to classify the pharmacies in four groups according to their level of development
Practical implications
Pharmacists should make incremental use of their websites to facilitate real two-way communication with customers and other stakeholders to maintain a relationship with them by having incorporated the Web 2.0 and social media (SM) platforms.
Originality/value
This study analyses, from a marketing perspective, the degree of Web 2.0 adoption and the characteristics of the websites, in terms of aiding communication and interaction with customers in the Spanish pharmaceutical sector.
... Many studies used type of business activity in explaining the online reporting, and providing mixed results. Some studies reported a significant association between online reporting and type of business activity (Ashbaugh, et al., 1999; Craven and Marston, 1999; Brennan and Hourigan, 2000; Bonsón and Escobar, 2002; Ismail, 2002; Oyelere, et al., 2003; García-Borbolla, et al., 2005), while the others show the insignificant relationship (Larrán and Giner, 2002; Debreceny and Rahman, 2005; Trabelsi and Labelle, 2006). The following hypothesis related to the association between type of activity and timeliness will be examined; H2: CIR timeliness is associated with type of business activity. ...
... First empirical research on the topic explored how firms used corporate websites for investor relation purposes, outlining its evolution and identifying the most critical issues (Ashbaugh et al., 1999;Baldwin and Williams, 1999;Craven and Marston, 1999;Deller et al., 1999;Debreceny and Gray, 1999;Gowthorpe and Amat, 1999;Hedlin, 1999;Lymer, 1999;Brennan and Kelly, 2000;Ettredge et al., 2001;Lybaert, 2003;Allam and Lymer, 2003;Lymer and Debreceny, 2003;Gowthorpe, 2004;Fisher et al., 2005;Garcia-Borbolla et al., 2005). Many of these studies aim at investigating whether listed companies have entered the three stages of development in reporting over the Internet: (i) establishing web presence, (ii) using the Internet to communicate financial information, (iii) taking advantage of the unique features and possibilities of the medium (Hedlin, 1999). ...
This paper aims at exploring social media use for web investor relations (WIR) with two objectives. Firstly, it investigates to what extent firms use social media for IR purposes, outlining a general picture of this phenomenon. Secondly, it explores corporate IR communication via Twitter to assess whether firms take advantage of its distinctive features.
Findings on Global Fortune 500 automotive companies suggest that WIR do not include relevant communications through social media. Corporate tweets indicate that the wide majority of firms with social media accounts convey IR contents through this vehicle, but IR information is extremely rare compared to other messages. Additionally, IR tweets are characterized by a very low degree of interaction and by a moderate level of content diffusion. Overall, evidence suggest that so far companies are not fully taking advantage of the social media potential for WIR, with significant differences compared with tweets regarding other topics.
Our paper contributes to literature by exploring an area of WIR so far under researched by academic studies and by proposing a model that might support future research on the topic. Findings are also relevant for companies and professionals interested in the evolution of WIR.
... Empirical findings suggest a significant relationship between the firm size and online disclosure (Hossain et al., 1995;Ashbaugh et al., 1999;Craven and Marston, 1999;Pirchegger and Wagenhofer, 1999;Brennan and Hourigan, 1998;Bonson and Escobar, 2002;Debreceny et al., 2002;Ettredge et al., 2002;Larrán and Giner, 2002;Oyelere et al., 2003;Marston and Polei, 2004;Xiao et al., 2004;García-Borbolla et al., 2005;Bollen et al., 2006;Ezat and El-Masry, 2008). This prompts the second research hypothesis: ...
The purpose of this paper is to examine the determinants and characteristics of voluntary Internet disclosures by listed companies in three Gulf Cooperation Council countries. This paper uses archival data from 192 listed companies in Qatar Stock Exchange, Muscat Securities Market, and Bahrain Bourse. Binary Logistic Regression analysis is used to examine the determinants of Internet financial reporting. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results reveal that firm size is the major influencing factor that impacts Internet financial reporting in the GCC. A number of disclosure characteristics differ significantly between the three countries. The paper provides insights into corporate Internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world. The results are consistent with previous literature that corporate size is a major determinant of Internet financial reporting.
... The Internet provides companies with much valuable information on potential foreign customers (Evans & Wurster, 1999) and facilitates promotion and abroad sales, encouraging companies to internationalize (Fernández & Nieto, 2006;García-Borbolla, Larrán, & López, 2005). ...
In the organic olive oil sector in Spain, which comprises small companies, supply outstrips demand by a considerable margin, requiring the sector to take a robust approach to exporting. This sector of traditional production should invest in the inclusion of human capital – qualified people who are capable of managing the process – and take advantage of the commercial opportunities that information and communications technology (ICT) affords to contact and do business with potential customers in other countries. The results of the crisp set quality comparative analysis (csQCA) method yields the following favorable factors for exportation of firms in this sector: qualifications of the manager, specifically his or her university education; effecting sales through the corporate website; a knowledge of electronic markets; and a presence in online social networks.
... The Internet provides companies with much valuable information on potential foreign customers (Evans & Wurster, 1999) and facilitates promotion and abroad sales, encouraging companies to internationalize (Fernández & Nieto, 2006;García-Borbolla, Larrán, & López, 2005). ...
... To categorise this heterogeneity we can identify three options for a company once it has decided to open a web site (García-Borbolla et al., 2005): ...
Purpose
The objective of the present work is to analyse the web pages of the principal European financial entities, with the aim of assessing the degree to which they are already disseminating information by internet in preparation for implementing the new requirements for transparency introduced by the New Capital Agreement of the Bank of International Settlements of Basel (Basel II).
Design/methodology/approach
The study takes as its reference the literature existing on the examination of the quality of web pages, in particular the provisions of the Web Quality Model (WQM), and the importance of the content as a key variable in the quality of web pages. The normative requirements are converted into a disclosure index that is used to score the corporate web sites of all the banks quoted on the EuroStoxx Index. A linear regression analysis is performed in search for a relationship between size and degree of web transparency in the financial entities analysed.
Findings
The analysis of these entities shows that, to a certain degree, they have anticipated Basel II, and their web pages present a significant proportion of the information that will shortly be required. They seem to recognise the advantages of anticipating these new rules, in particular, and of greater transparency in general.
Practical implications
The banking sector is responding efficiently to the requirements of the digital society, by greater transparency on the web and, in consequence, its image and the confidence of depositors are improving.
Originality/value
Transparency in the banking sector is a topic of great interest in the current turbulent business environment. In these studies a systematised analysis is offered, to give a preview of the situation of generalised transparency that is coming closer through the requirements of Basel II.
... Thetable 1 shows the summary of studies of determinants of IFR disclosure. There also some other studies to research determinants in the disclosures in the companies´websitescompanies´websites, as Borbolla et al. (2005), specifically in the small and medium enterprises (SME´s) found significant relationships between possesses website and size, sector (services), manager´s education and training, technological tradition and previous contact via the internet. ...
The purpose of this study is to examine whether intensive environmental impact companies provide a higher level of Internet Financial Reporting (IFR) and if this fact is supported by the legitimacy theory. A check for other determinants which influence the financial disclosures on companies websites is also performed. The global environmental concerns and the conscientiousness responsibility of intensive environmental impact companies, lead to the disclosure of more environmental information. It is important to verify if those types of companies also disclosure more IFR to justify their environmental impacts, but also to satisfy the expectations of the stakeholders and legitimate the openness and transparency of the financial information. The evolution of communications and the development of the global market created new financial opportunities in the world. The internet became a user-friendly resource for the disclosure of companies. It is possible, at the same time, to reach users wherever they are, and they can access the financial and not-financial information anytime. The cost and benefits of internet disclosure are important to companies. With the internet disclosure, companies can develop a more efficient information strategy to the stakeholders, which need useful and timely information for making their decisions.
... In the age of the internet, Web sites are a key instrument for improving the relationship between organizations and the parties that interact with them. Many research papers have focused on the study of the factors determining the information which is published on the Web sites of banks Serrano et al., 2007), small businesses (García et al., 2004), listed firms (Marston and Polei, 2004;, microfinance institutions (Gutiérrez et al., 2008) and public sector bodies (Gandía and Archidona, 2008;Caba et al., 2008), among others. ...
Purpose
This paper aims to identify the factors influencing the implementation of web accessibility.
Design/methodology/approach
Following the theoretical framework three hypotheses were developed. The database consisted of 108 non‐financial firms listed in the Dow Jones Industrial, CAC‐40, DAX and IBEX35 indexes. A multivariate regression equation was used to test the hypotheses.
Findings
Reasons for the implementation of web accessibility are technical rather than social or financial. The implementation of web accessibility is aimed at increasing the efficiency of the operations of the firm. Furthermore, web accessibility policies are more important in countries where the incorporation of the firms into the net has taken place at a date some time after the beginning of the scheme.
Research implications
An implication of the results is the advisability of orienting governmental policies to raise awareness that web accessibility should be part of corporate social responsibility activities.
Originality/value
This is a pioneering empirical study of the factors influencing web accessibility. The results of the present research are of interest to other countries.
In today’s world, accountability sits at the core of discussions revolving around the transformation of organizations in modern society. Nowadays, institutions and organizations are expected to conduct their activities transparently and fulfill their responsibilities in a more accountable framework, characterized by transparent organizational practices towards the communities and target audiences they serve. The widespread use of internet-based technologies brings significant potential for demonstrating and promoting accountability, conceptualized as a fundamental democratic ideal. In this context, municipal websites have become an essential tool that simplifies citizens’ access to information about public services and encourages their participation. The primary objective of this study is to determine the accountability levels of information published online through the Web Quality Model (WQM). In line with this aim, the websites of 30 metropolitan municipalities in Turkey have been examined. An essential aspect of this study is the calculation of the “disclosure index” value in the analysis of the data and the examination of the “confidence intervals” of the data through a “reliability analysis”. A hierarchical regression analysis was performed on the obtained data using the Jamovi v2.3.26 program. According to the analysis, only the political view or identity of the metropolitan mayor affects the web quality model index value. This study is anticipated to inspire future research and contribute to the examination, regulation, and development of public and private sector websites, enhancing accountability levels.
This paper aims at contributing to financial reporting literature by proposing a
conceptual interpretative model to analyse the corporate use of social media for financial
communication purposes. In this perspective, the FIRE model provides a
framework to study social media shifting the focus on the distinctive features that
might enhance web investor relations.
The model highlights these features through four building blocks: (i) firm identity
(F); (ii) information posting (I); (iii) reputation (R); and (iv) exchange and diffusion
(E). They represent key aspects to explore corporate communication activities
and might offer a framework to interpret to what degree corporate web financial
reporting exploits the potential of social media. Accordingly, the paper proposes
metrics based on this model aimed at capturing the interactivity of corporate communications
via social media, with a particular focus on web financial reporting.
It tries to show the potential of this model by illustrating an exploratory empirical
analysis investigating to what extent companies use social media for financial reporting
purposes and whether firms are taking advantage of Twitter distinctive features
of interaction and diffusion.
Resumen La usabilidad se entiende como uno de los pilares básicos sobre los que se construyen las estrategias de comunicación empresarial online. La multiplicación de plataformas (redes sociales, blogs..), mediante las que una empresa puede comunicarse con los públicos ha tenido como consecuencia una menor atención de las organizaciones a las sedes webs corporativas. Las pequeñas y medianas empresas (PYMES) son empresas con un gran peso en el tejido empresarial de la mayoría de países europeos pero con grandes limitaciones presupuestarias. Esta investigación ha revisado las principales herramientas que utilizan las PYMES para disponer de sedes webs usables que fomenten una mejor comunicación con sus públicos de interés. Los resultados demuestran una atención escasa hacia la usabilidad. Abstract The usability is understood as one of the pillars on which are built online business communication strategies. New communication platforms (social media, blogs…) are becoming more important in the online communication and, as consequence, organizations are paying less attention to their corporate websites. Small and medium enterprises (SMEs) are companies with a large weight in the economies of the most European countries but they are limited by budgets constraints. This research had reviewed the main tools used by SMEs to provide usable websites that encourage a better communication with their stake-holders. Results show limited attention to usability. Referencia normalizada GARCÍA GARCÍA, María; CARRILLO DURÁN, M. Victoria y CASTILLO DÍAZ, Ana (2012): " La usabilidad en los portales webs de las pymes. Herramientas y usos para la comunicación empresarial ". Estudios sobre el mensaje periodístico. Vol. 18, núm. especial octubre, págs.: 365-375. Madrid, Servi-cio de Publicaciones de la Universidad Complutense.
The purpose of this paper is to examine the determinants and characteristics of voluntary internet disclosures by listed companies in Oman. This paper uses archival data from listed companies on Muscat Securities Market (MSM). Binary Logistic Regression analysis is used to examine the determinants of internet financial reporting. The results of this study reveal that ROA is one of the factors that impacts internet financial reporting. Also, the results reveal that ownership concentration has a negative effect on the internet financial disclosure. The paper provides insights into corporate internet disclosures in the GCC countries that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.
The purpose of this paper is to examine the determinants and characteristics of voluntary internet disclosures by listed companies in Saudi Arabia and Oman. This paper uses archival data from listed companies on Tadawul Stock Exchange and Muscat Securities Market. Binary Logistic Regression analysis is used to examine the determinants of internet financial reporting. Mann-Whitney test is used to examine the differences in disclosure characteristics between the two countries. The results of this study reveal that firm size is the major influencing factor that impacts internet financial reporting. The results reveal that a number of disclosure characteristics that differ significantly between the two countries. The paper provides insights into corporate internet disclosures in the GCC countries that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.
Purpose
– The purpose of this paper is to explore the determinants of online corporate reporting in three Latin American emerging markets, Argentina, Mexico and Chile, providing further evidence to test the mediation role of web presence development in the relationship between these determinants and e-disclosure. Web presence development measures the firm's efforts to archive web visibility, web usability and convenience.
Design/methodology/approach
– Based on a content analysis of corporate web sites, the extent of the information is measured by three internet disclosure indexes. Four constructs which are considered key drivers of a firm's disclosure strategy are identified. Structural equation modelling (SEM) was used to assess the research model. The sample contains publicly available data on listed companies’ web sites.
Findings
– The results reveal that the development of a firm's presence on the internet is as important as its characteristics in determining corporate transparency and in mediating the relationship between firm size and cross-listing and e-disclosure.
Practical implications
– Companies should be aware that investors are attaching increasing importance to corporate transparency. Consequently, managers should put more effort into improving web sites, which would increase corporate visibility and open up a direct communication channel with their stakeholders. They should also take advantage of web sites to provide information, above and beyond that required by local law. Not only do current and potential investors find this useful, it also increases their confidence in the company.
Originality/value
– This paper proposes an integrative model of the determinants of the level of online corporate reporting using constructs that reflect their multidimensional nature. A non-financial latent variable for web presence on the internet is proposed as a mediator in the relationship between e-disclosure and traditional determinants. The SEM approach simultaneously examines the direct and indirect relationships between the proposed latent variables and how these relationships influence the level of e-disclosure.
The application of Internet tools, especially interactivity, has changed the way companies interact with their stakeholders. This paper analyzes, using a content analysis and a factorial analysis, small and medium-sized enterprise (SMEs) predisposition to interact with their audiences on their corporate websites, the main tool to planned communication, and provides an overview of the current situation. The results offer a very bleak picture of the importance SMEs give to interactivity on their websites. Even if there is concern to ensure participation, no interest in fostering community can be demonstrated.
Purpose
The purpose of this paper is to measure the quality of service from customers' perspective. With an enormous growth in internet banking, this paper discusses how banks can be competitive by providing quality services.
Design/methodology/approach
This study is based on a questionnaire survey conducted in Saudi Arabia. Based on an extensive review of literature, the paper uses empirical research to analyse service quality of internet banking services provided by banks in Saudi Arabia.
Findings
Results based on a factor analysis identify three factors that influence users' evaluation of service quality of internet banking services. These factors are labelled as “efficiency and security”, “fulfilment” and “responsiveness”.
Research limitations/implications
This research is useful for banks in order to improve service quality and retain/gain a share of the market in a highly competitive industry.
Practical implications
The findings are important to enable bank managers to have a better understanding of customers' perception of service quality of internet banking and consequently of how to improve their satisfaction with respect to the online aspects of service quality.
Originality/value
This paper makes a valuable contribution given the fact that there are only a limited number of comprehensive studies dealing with the assessment of electronic service quality in banking environment.
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