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Keywords: Web-based disclosure
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Journal Articles
Journal of Financial Reporting and Accounting (2022) 20 (5): 994–1020.
Published: 03 August 2021
... for the year 2019. Web-based disclosure level was measured using 25 items, and the social media platforms examined in this study are Facebook, Twitter and LinkedIn. The information asymmetry proxies are measured using the relative spread and the time-weighted average bid-ask spread. Findings The empirical...
Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (3): 533–561.
Published: 27 May 2020
...Henda Abdi; Mohamed Ali Brahim Omri Purpose The aim of this study is to investigate the effect of web - based disclosure on the cost of debt for the MENA region setting. Design/methodology/approach The sample of this paper consists of 237 MENA listed non-financial companies for the year 2017...
