Projects

Measuring and understanding the use of online corporate reporting information

Aims

To examine the demand for investor relations information by researching its usage via online websites provided by both companies themselves and third party data providers.
To determine the level of usage online investor relations information and patterns of this usage the year 2001 & during 2002.
To understand how this data is useful to society in practice, encourage companies to provide useful information in timely usable ways and inform policy setting in this area.

Methodology

The project will combine the use of data-mining techniques to perform web-log analysis with semi - structured interviews undertaken with providers and users of investor relations information. The results of the research will include a benchmark of online website usage across large businesses in the UK and provide pointers for future development of investor relations activities via electronic media. Interim results will be delivered during the late summer of 2003 and conclude in mid 2004.

Keywords

Investor relations, online, website, data mining, profiling, web log analysis

Publications

'An Exploration of the Potential for studying the usage of Investor Relations Information through the analysis of Web Server Logs', International Journal of Accounting Information Systems, Vol.6 Iss.1, March 2005, p.31-53.

'The demand for corporate sustainability reporting: Online evidence', Paper presented at the Ninth Financial Reporting and Business Communications conference, Cardiff Business School, Cardiff University, UK, July 8-9, 2005.

'Measuring the use of online corporate annual reports: server access log evidence', Paper presented at the 28th European Accounting Association Annual Congress, Goteborg, Sweden, May 18-20th, 2005.

'Usage of Online Corporate Reporting: A preliminary analysis of the annual reports of large UK plcs', Paper presented at the Fifth Annual International Research Symposium on Accounting Informations Systems (IRSAIS), Washington, D.C, USA, December 16th, 2004.

Exploration of the Potential for studying the usage of Investor Relations Information through the analysis of Web Server Logs', Collected Papers of the Thirteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, Orlando, Florida, USA. 7th August, 2004, p.41-52.

'An exploration of the potential for studying the usage of Investor Relations information through the analysis of web server logs', presented at the 27th European Accounting Association Annual Congress, 1-3rd April, 2004, Prague, Czech Republic.

'The power of the web log - a guide for IROs', Informed (Member Magazine of the Investor Relations Society), November 2003, p18-19. (also available as pdf document on website for wider access)

Overview presentation of the project (as at October 2003 - Powerpoint presentation available on the website for interested parties to see the nature of the project)

'Who's looking at your website?', Informer evening event for the Investor Relations Society, September 25th, 2003.