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An exploration of the potential for studying the usage of investor relations information through the analysis of web server logs

Rowbottom, Nicholas and Allam, Amir and Lymer, Andew (2005) An exploration of the potential for studying the usage of investor relations information through the analysis of web server logs. International Journal of Accounting Information Systems, 6. pp. 31-53.

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Identification Number/DOI: doi:10.1016/j.accinf.2004.08.002

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.

Type of Work:Article
Date:2005 (Publication)
School/Faculty:Schools (1998 to 2008) > School of Business
Department:Department of Accounting & Finance
Subjects:HF5601 Accounting
Institution:University of Birmingham
Copyright Holders:Elsevier Inc
ID Code:1277
Refereed:YES
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