Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies

This study is an examination of the timeliness of corporate internet reporting by U.K. companies listed on the London Stock Exchange (LSE). The research examines the significance of several corporate governance and firm-specific characteristics as potential determinants of the timeliness of corporate internet reporting. Our primary analysis provides evidence of a significant association between timely corporate internet reporting and the corporate governance characteristics of board experience and board independence. Our findings provide evidence that boards with less cross directorships, more experience in terms of the average age of directors, and lower length in service for executive directors provide more timely corporate internet reporting.We find that board independence is negatively associated with timely corporate internet reporting. Follow-up analysis provides additional evidence of a significant association between the timeliness of corporate internet reporting and board experience. The evidence indicates that role duality and block ownership are associated with less timely corporate internet reporting. Our findings also reveal strengths and weaknesses in the Internet reporting of U.K. listed companies. Companies need to voluntarily focus on improving the timeliness dimension of their corporate internet reporting so that the EU and U.K. accounting regulators do not replace recommendations with regulations.

A survey on the adoption and usage of broadband internet

In spite of the increasing significance of broadband Internet, there are not many research papers explicitly addressing issues pertaining to its adoption and postadoption. Previous research on broadband has mainly focused on the supply side aspect at the national level, ignoring the importance of the demand side which may involve looking more deeply into the use, as well as factors impacting organizational and individual uptake. In an attempt to fill this gap, the current study empirically verifies an integrated theoretical model comprising the theory of planned behavior and the IS continuance model to examine factors influencing broadband Internet adoption and postadoption behavior of some 1,500 organizations in Singapore. Overall, strong support for the integrated model has been manifested by our results, providing insight into influential factors. At the adoption stage, perceived behavioral control has the greatest impact on behavioral intention. Our findings also suggest that, as compared to attitude, subjective norms and perceived behavioral control more significantly affect the broadband Internet adoption decision. At the postadoption stage, intention is no longer the only determinant of broadband Internet continuance; rather, initial usage was found to significantly affect broadband Internet continuance.

Victims of cyberstalking:an exploratory study of harassment perpetrated via the Internet

This paper describes the first study to focus exclusively on the prevalence and impact of cyberstalking. A Web-based questionnaire was used to collect data from a group of respondents who were recruited by snowball sampling via e-mail. A total of 169 respondents completed the questionnaire. The results of the study found that approximately a third of respondents might be considered victims of cyberstalking. Furthermore, when asked to indicate the level of distress felt as a result of their experiences, almost a quarter of respondents chose a value of ten on a ten-point scale. The study also suggests a number of differences between cyberstalking and offline stalking, for instance cyberstalking tends to take place over a shorter period of time than offline stalking and cyberstalking victims are less likely to know the identify of their harassers. These differences add weight to the argument that cyberstalking should be seen as a new form of deviant behaviour that can be distinguished from offline stalking. The work concludes by emphasising a need for further research.

An examination of the comprehensiveness of corporate Internet reporting provided by London-listed companies

Recent changes in the regulatory environment of the London Stock Exchange are aimed at prohibiting selective disclosure and enhancing the credibility of reporting. Using an innovative 143-item disclosure checklist, we examine corporate Internet reporting (CIR) comprehensiveness and its determinants within this new regulatory environment. We also extend the literature linking corporate governance measures to CIR. Our findings indicate that despite this new regulatory environment, there is considerable room for improvement in CIR by London-listed companies. For example, our sample companies provide only 58 percent and 70 percent, respectively, of the credibility and usability items assessed by our comprehensiveness index. After controlling for size, profitability, industry, and high growth/ intangibles, we find the CIR comprehensiveness of London-listed companies is associated with analyst following, director holding, director independence, and CEO duality. Because prior research indicates the U.K. leads Europe in Internet reporting, our results may shed light on how CIR will evolve throughout Europe.

Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies

This study is an examination of the timeliness of corporate internet reporting by U.K. companies listed on the London Stock Exchange (LSE). The research examines the significance of several corporate governance and firm-specific characteristics as potential determinants of the timeliness of corporate internet reporting. Our primary analysis provides evidence of a significant association between timely corporate internet reporting and the corporate governance characteristics of board experience and board independence. Our findings provide evidence that boards with less cross directorships, more experience in terms of the average age of directors, and lower length in service for executive directors provide more timely corporate internet reporting. We find that board independence is negatively associated with timely corporate internet reporting. Follow-up analysis provides additional evidence of a significant association between the timeliness of corporate internet reporting and board experience. The evidence indicates that role duality and block ownership are associated with less timely corporate internet reporting. Our findings also reveal strengths and weaknesses in the Internet reporting of U.K. listed companies. Companies need to voluntarily focus on improving the timeliness dimension of their corporate internet reporting so that the EU and U.K. accounting regulators do not replace recommendations with regulations. © 2007 Elsevier Inc. All rights reserved.

The impact of board independence and ownership structure on the timeliness of corporate internet reporting of Irish-listed companies

Purpose – This study seeks to provide valuable new insight into the timeliness of corporate internet reporting (TCIR) by a sample of Irish-listed companies. Design/methodology/approach – The authors apply an updated version of Abdelsalam et al. TCIR index to assess the timeliness of corporate internet reporting. The index encompasses 13 criteria that are used to measure the TCIR for a sample of Irish-listed companies. In addition, the authors assess the timeliness of posting companies’ annual and interim reports to their web sites. Furthermore, the study examines the influence of board independence and ownership structure on the TCIR behaviour. Board composition is measured by the percentage of independent directors, chairman’s dual role and average tenure of directors. Ownership structure is represented by managerial ownership and blockholder ownership. Findings – It is found that Irish-listed companies, on average, satisfy only 46 per cent of the timeliness criteria assessed by the timeliness index. After controlling for size, audit fees and firm performance, evidence that TCIR is positively associated with board of director’s independence and chief executive officer (CEO) ownership is provided. Furthermore, it is found that large companies are faster in posting their annual reports to their web sites. The findings suggest that board composition and ownership structure influence a firm’s TCIR behaviour, presumably in response to the information asymmetry between management and investors and the resulting agency costs. Practical implications – The findings highlight the need for improvement in TCIR by Irish-listed companies in many areas, especially in regard to the regular updates of information provided on their web sites. Originality/value – This study represents one of the first comprehensive examinations of the important dimension of the TCIR in Irish-listed companies.

The use of future Internet technologies in the agriculture and food sectors:integrating the supply chain

The Future Internet is expected to greatly influence how the food and agriculture sector is currently operating. In this paper, we present the specific characteristics of the agri-food sector focusing on how information management in this area will take place under a highly heterogeneous group of actors and services, based on the EU SmartAgriFood project. We also discuss how a new dynamic marketplace will be realized based on the adoption of a number of specialized software modules, called “Generic Enablers” that are currently developed in the context of the EU FI-WARE project. Thus, the paper presents the overall vision for data integration along the supply chain as well as the development and federation of Future Internet services that are expected to revolutionize the agriculture sector.

Identifying the ICT challenges of the agri-food sector to define the architectural requirements for a future internet core platform

This paper discussed the specific challenges of the agri-food sector in the light of research carried out in the Smart-AgriFod project. Using questionnaires and focus groups, our research identified as number of business needs and drivers which enable the identification of suitable Future Internet technologies across the three sub-domains of Smart Farming, Smart Agri-logistics, and Smart Food Awareness. The universal need for information access and the importance of standards to enable this lead us to propose an integrated scenario for end to end information access from farm to fork. We conclude by discussing wider implications of such developments especially for climate change and urbanisation.