An exploration of the potential for studying the usage of investor relations information through the analysis of Web server logs [An article from: International ... Journal of Accounting Information Systems]

This digital document is a journal article from International Journal of Accounting Information Systems, published by Elsevier in 2005. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
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.