Université de Fribourg

Investor relation internet disclosure and the cost of equity capital : an empirical analysis

Froidevaux, Ewa A ; Pasquier-Dorthe, Jacques (Dir.) ; Bui, Tung X. (Codir.)

Thèse de doctorat : Université de Fribourg, 2004.

This dissertation contributes to the academic literature by examining two issues in relation to corporate Internet disclosure. First, we make a detailed content analysis of the investor relation section on the Web sites of US companies to gain insight into the type and amount of information provided to investors on corporate Web sites and to establish a measure of the Internet disclosure level....