Abstract
Corporate reporting relates to communication of financial and non-financial information regarding resources and performance of a company. Websites are a popular medium of corporate reporting. The present study aims to look at the perception of stakeholders on the quality of the websites. To assess the quality of website in this study we have taken websites of BSE 200 Index companies and studied them on a scale consisting of 37 items relating to technological aspects of the website. To analyse the perceptions of stakeholders on quality of website content we have administered a structured questionnaire with 255 respondents. Analysis shows that quality of website content is good as revealed by 57.30% respondents; 54.90% of the respondents consider that information content available on website is good and 52.90% believe that reliability of website information is average. The chi-square result of stakeholder groups is insignificant, which shows that they have similar perception that quality of website content is good. Quality of website content depends upon two main factors as revealed by factor analysis, that is, characteristics of website content and accessibility of information.
Published Version
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