A Study of Corporate Web-Based Reporting in Hotel Industry

Sushila, Soriya and Dhaigude, Amol Subhash (2016) A Study of Corporate Web-Based Reporting in Hotel Industry. Asian Economic and Financial Review, 6 (11). pp. 661-680.

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Abstract

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

Item Type:	Article
Uncontrolled Keywords:	Web-based Reporting; Hotel Industry; Accounting; Information Distribution; Agency Theory; Content Analysis; Least Square Regression
Subjects:	General Management Marketing > Services Management Information Systems > Information systems
Divisions:	Operations and Information Science
Depositing User:	Ms. Sachitha R
Date Deposited:	17 Sep 2018 06:48
Last Modified:	14 Feb 2019 06:36
URI:	http://tapmi.informaticsglobal.com/id/eprint/105

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