Page 10 - IILMGSM Journal_Management Perspective
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le 2 below provides descriptive statistics for the corporate websites. The mean of the reporting score
110 companies and 21 sectors. The mean of the (RS) for 21 sectors were 112.15 points, which also
reporting score (RS) for the 110 listed companies indicates a good level of web-based corporate
for all 44 items were 21.45 points, indicating a reporting by different sectors. The standard deviation
medium level of on-line corporate reporting. The for 21 sectors was 368 and their reporting score (RS)
standard deviation for 110 companies was 12.14 and was ranged from 0 point to 368 points, indicating a
their reporting score (RS) was ranged from 0 point wide variation in the disclosure level of corporate
to 36 points, indicating a high variation in the information on corporate websites.
disclosure level of corporate information on
Table 2: Descriptive Statistics
Items Company Sector
No. of observations 110 21
Mean 21.4545 112.1500
Std. Deviation 12.13732 92.26693
Range 36.00 367.00
Minimum 0.00 0.00
Maximum 36.00 368.00
Reporting of Financial Information Out of 86 companies, 73 (84.88%) companies
presented the Balance Sheet and Profit & Loss
Out of 110 companies, 86 companies (78%) reported Account of the current year on their websites and all
atleast 1 financial item whereas 24 (22%) companies the companies presented the same of past years. 83
did not reported a single financial item as shown in (96.51%) companies publish their interim statements
Table 3 (See annexure). The annual report or items of the current year at the corporate website. Cash
relating to the annual report are either published by Flow Statements of the current year and past years
the companies in full or different annual report items were made available on-line by 73 companies. 2
are separately reported like Balance Sheet, Profit & (2.32%) companies provided financial ratios at their
Loss Account, and Auditor’s Report etc. at their websites and 69 (80.23%) companies presented
websites. The annual report of the current year and current share price.
past years were provided online by all companies
those having websites.
Table 3: Number and Percentage of Companies’ Reporting
Items Number Percentage
Financial Reporting Information 86 78%
(Reported at least one item) 24 22%
No Financial Reporting Information 110 100%
Total Companies
(10)
110 companies and 21 sectors. The mean of the (RS) for 21 sectors were 112.15 points, which also
reporting score (RS) for the 110 listed companies indicates a good level of web-based corporate
for all 44 items were 21.45 points, indicating a reporting by different sectors. The standard deviation
medium level of on-line corporate reporting. The for 21 sectors was 368 and their reporting score (RS)
standard deviation for 110 companies was 12.14 and was ranged from 0 point to 368 points, indicating a
their reporting score (RS) was ranged from 0 point wide variation in the disclosure level of corporate
to 36 points, indicating a high variation in the information on corporate websites.
disclosure level of corporate information on
Table 2: Descriptive Statistics
Items Company Sector
No. of observations 110 21
Mean 21.4545 112.1500
Std. Deviation 12.13732 92.26693
Range 36.00 367.00
Minimum 0.00 0.00
Maximum 36.00 368.00
Reporting of Financial Information Out of 86 companies, 73 (84.88%) companies
presented the Balance Sheet and Profit & Loss
Out of 110 companies, 86 companies (78%) reported Account of the current year on their websites and all
atleast 1 financial item whereas 24 (22%) companies the companies presented the same of past years. 83
did not reported a single financial item as shown in (96.51%) companies publish their interim statements
Table 3 (See annexure). The annual report or items of the current year at the corporate website. Cash
relating to the annual report are either published by Flow Statements of the current year and past years
the companies in full or different annual report items were made available on-line by 73 companies. 2
are separately reported like Balance Sheet, Profit & (2.32%) companies provided financial ratios at their
Loss Account, and Auditor’s Report etc. at their websites and 69 (80.23%) companies presented
websites. The annual report of the current year and current share price.
past years were provided online by all companies
those having websites.
Table 3: Number and Percentage of Companies’ Reporting
Items Number Percentage
Financial Reporting Information 86 78%
(Reported at least one item) 24 22%
No Financial Reporting Information 110 100%
Total Companies
(10)
