Internet disclosure of financial information and firm value: An Empirical test of signaling theory

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HOSEYNI FATEME; SAFARI GERAYLI MEHDI

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:26 Page(s): 1-10

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Title

Internet disclosure of financial information and firm value: An Empirical test of signaling theory

Author(s)

HOSEYNI FATEME | SAFARI GERAYLI MEHDI | Issue Writer Certificate

Keywords

Internet disclosure of financial informationQ1

firm valueQ2

signaling theoryQ1

Abstract

According to signaling theory, as corporate financial statements provide users with various positive and negative information to make financial decisions, Internet disclosure of financial information can affect both stock price and firm value. Therefore, the ongoing research aims to examine the relationship between Internet disclosure of financial information and firm value. To do so, a checklist of 23 disclosures that firms had been allowed to disclose in their websites was used to calculate Internet disclosure index. The research hypothesis was also tested using a sample of 97 firms listed in Tehran Stock Exchange during the years 2012-2016 and by multivariate regression model based on panel data technique. Following the predictions derived from the signaling theory, the results of the study indicate that Internet information disclosure can increase firm value. The findings of current study not only fill existing gaps in the field, but also contribute to decision-making practices in Stock Exchange.

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APA: Copy

HOSEYNI, FATEME, & SAFARI GERAYLI, MEHDI. (2018). Internet disclosure of financial information and firm value: An Empirical test of signaling theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(26 ), 1-10. SID. https://sid.ir/paper/237980/en

Vancouver: Copy

HOSEYNI FATEME, SAFARI GERAYLI MEHDI. Internet disclosure of financial information and firm value: An Empirical test of signaling theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(26 ):1-10. Available from: https://sid.ir/paper/237980/en

IEEE: Copy

FATEME HOSEYNI, and MEHDI SAFARI GERAYLI, “Internet disclosure of financial information and firm value: An Empirical test of signaling theory,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 26 , pp. 1–10, 2018, [Online]. Available: https://sid.ir/paper/237980/en

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