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Title: Commodity exchange market: The prospects of a Greek commodity exchange
Issue Date: Oct-2016
Abstract: During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been affected by this change. The main objective of this study is to examine the use of the Internet by Greek listed companies to disclose financial and non-financial information. I also discuss about the reasons of companies to use the new technologies to communicate with external parties. For the descriptive part of the study, an Internet Disclosure Index (IDI) of 40 items is used. A total of 60 corporate websites were screened. The results found that 19 items out of 40 scored more than 80% and only 8 items were less than 10%. These findings clearly show that the Greek companies use the Internet to disclose information. The second part of the study tried to identify reasons for the differences in the online disclosure of companies by testing the association between two firm-specific factors and the level of financial disclosure on the Internet. The results of this analysis showed that neither the company size nor the industry type have an effect on the extent of financial information disclosure on the Internet. The final stage of the study includes interviews of 5 companies in order to document the use of the Web as part of an overall communication tool. All the interviewees agreed that they use websites to attract new investors and to inform the stakeholders.
Appears in Collections:MBA Διπλωματικές Εργασίες

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