Exploring the Contemporary State of Information Technology Governance Transparency in Belgian Firms

Steven De Haes, Tim Huygh, Anant Joshi

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

This article provides an exploratory insight in the contemporary state of IT governance transparency in Belgian firms. Our findings show that Belgian firms exhibit low IT governance disclosure rates in general. We also find preliminary evidence that IT governance disclosure is positively related to IT usage intensity for listed firms, and that listed firms tend to be more concerned with disclosing on their IT governance compared to non-listed firms, given a comparable level of IT usage intensity.

Original languageEnglish
Pages (from-to)20-37
Number of pages18
JournalInformation Systems Management
Volume34
Issue number1
DOIs
Publication statusPublished - 2017

Keywords

  • Annual report
  • disclosure
  • IT governance
  • IT usage intensity
  • sector analysis
  • transparency
  • CORPORATE GOVERNANCE
  • STEERING COMMITTEES
  • SHAREHOLDER-WEALTH
  • VALUE RELEVANCE
  • MARKET VALUE
  • ANNOUNCEMENTS
  • DISCLOSURES
  • MANAGEMENT
  • FRAMEWORK

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