Factors Influencing Web Accessibility of Corporate Information: Indian Evidence

Abstract

With the rapidly growing demand for corporate information from the external stakeholders, the Internet is a crucial instrument for meeting the required information. The web-based disclosure is an improvised version of the traditional form of disclosure with enhanced technology. In spite of that, web-based disclosure is the most prevalent form of business communication, and the accessibility of corporate information on webpages is a concern area for the organization. Thus, this article is an attempt to study the web accessibility of corporate information disclosed by 100 large BSE listed Indian companies and also to identify the firm determinants that affect the web accessibility of corporate information. The study reveals that the web-accessibility of the company website is increased with company size and company listing age. It also shows that companies with a low market risk have more concerns for the web accessibility of corporate information. The results of the study are helpful for the organizations to make policies for the advancement of web accessibility on the webpages.