A Study of Corporate Web-Based Reporting in Hotel Industry

Asian Economic and Financial Review

关键词: Web-based reporting;    Hotel industry;    Accounting;    Information distribution;    Agency theory;    Content analysis;    Least square regression.;   

学科分类：社会科学、人文和艺术（综合）

来源: Asian Economic and Social Society

【 摘 要 】

This study investigates the web-based reporting of Indian hotel industry and analyzes the pattern and determinants influencing the web-based reporting. Content analysis has been carried out for exploring dissemination of web-based reporting. The web based reporting is captured via general (162 parameters), financial (117 parameters) and presentation (24 parameters) indices. Ordinary least square regression technique has been deployed to establish the association between web-based reporting and the various determinants. Results revels that web-based reporting is significantly related to the size, liquidity, profitability and productivity of the hotels. Information symmetry and online reporting via internet technology facilitate various stakeholders.

【 授权许可】

CC BY