Abstract
This paper introduces the Web server log file and assesses its potential as a research instrument in measuring and interpreting the use of corporate reporting information. Measuring Investor Relations output, including annual financial reports but covering a wider range of corporate reporting and market informing activity, has proven a difficult task in the past due to a lack of truly effective research methodologies to access such activity. This paper highlights the growth in the provision of online Investor Relations information and details how online information can be measured using activity logs taken as a Web server fulfils user requests for information over the Internet. The paper analyses the limitations of this methodology for measuring the use of Investor Relations output and illustrates its possible application by drawing on data from a UK FTSE 100 company. Finally, the paper concludes that this methodology has significant potential in measuring the use of online Investor Relations information, and can therefore make valuable contributions to corporate reporting research and policy making in this area.
| Original language | English |
|---|---|
| Pages (from-to) | 31-53 |
| Number of pages | 23 |
| Journal | International Journal of Accounting Information Systems |
| Volume | 6 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - Mar 2005 |
Bibliographical note
Funding Information:We gratefully acknowledge the financial support of the UK Economic and Social Science Research Council (ESRC) in undertaking this project: E-Society Research Programme grant number RES-335-25-0038. We also are thankful for the comments made by four anonymous ESRC referees. For further details of the wider project from which this project is drawn, see www.ir-research.com .
Keywords
- Financial reporting
- Internet reporting
- Investor relations
- Online reporting