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The database consisted of 108 non\u2010financial firms listed in the Dow Jones Industrial, CAC\u201040, DAX and IBEX35 indexes. A multivariate regression equation was used to test the hypotheses.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>Reasons for the implementation of web accessibility are technical rather than social or financial. The implementation of web accessibility is aimed at increasing the efficiency of the operations of the firm. Furthermore, web accessibility policies are more important in countries where the incorporation of the firms into the net has taken place at a date some time after the beginning of the scheme.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research implications<\/jats:title><jats:p>An implication of the results is the advisability of orienting governmental policies to raise awareness that web accessibility should be part of corporate social responsibility activities.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>This is a pioneering empirical study of the factors influencing web accessibility. The results of the present research are of interest to other countries.<\/jats:p><\/jats:sec>","DOI":"10.1108\/14684521011024137","type":"journal-article","created":{"date-parts":[[2010,2,20]],"date-time":"2010-02-20T07:05:11Z","timestamp":1266649511000},"page":"75-97","source":"Crossref","is-referenced-by-count":33,"title":["Factors influencing web accessibility of big listed firms: an international study"],"prefix":"10.1108","volume":"34","author":[{"given":"Javier","family":"De Andr\u00e9s","sequence":"first","affiliation":[]},{"given":"Pedro","family":"Lorca","sequence":"additional","affiliation":[]},{"given":"Ana B.","family":"Mart\u00ednez","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022021320285471200_b1","unstructured":"Asociaci\u00f3n de Empresas de Electr\u00f3nica, Tecnolog\u00edas de la Informaci\u00f3n y Telecomunicaciones de Espa\u00f1a (AETIC) (2007), Informe Anual del Sector Espa\u00f1ol de Electr\u00f3nica, Tecnolog\u00edas de la Informaci\u00f3n y Telecomunicaciones 2006, AETIC and Spanish Ministry of Industry, Madrid."},{"key":"key2022021320285471200_b2","unstructured":"Belkaoui, A. and Kahl, A. 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