Repository logo
  • English
  • Català
  • Čeština
  • Deutsch
  • Español
  • Français
  • Gàidhlig
  • Italiano
  • Latviešu
  • Magyar
  • Nederlands
  • Polski
  • Português
  • Português do Brasil
  • Srpski (lat)
  • Suomi
  • Svenska
  • Türkçe
  • Tiếng Việt
  • Қазақ
  • বাংলা
  • हिंदी
  • Ελληνικά
  • Српски
  • Yкраї́нська
  • Log In
    New user? Click here to register.Have you forgotten your password?
Repository logo
    Communities & Collections
    Research Outputs
    Fundings & Projects
    People
    Statistics
  • English
  • Català
  • Čeština
  • Deutsch
  • Español
  • Français
  • Gàidhlig
  • Italiano
  • Latviešu
  • Magyar
  • Nederlands
  • Polski
  • Português
  • Português do Brasil
  • Srpski (lat)
  • Suomi
  • Svenska
  • Türkçe
  • Tiếng Việt
  • Қазақ
  • বাংলা
  • हिंदी
  • Ελληνικά
  • Српски
  • Yкраї́нська
  • Log In
    New user? Click here to register.Have you forgotten your password?
  1. Home
  2. Proceedings
  3. Conferences
  4. ISLAMIC BANKING, ACCOUNTING AND FINANCE INTERNATIONAL CONFERENCE (iBAF)
  5. 2020 iBAF
  6. Internet Financial Reporting Espousal: The Stimulus of Corporate Governance
 
  • Details
Options

Internet Financial Reporting Espousal: The Stimulus of Corporate Governance

Date Issued
2020-11-10
Author(s)
Siti Zaidah Turmin
Mohamad Noor Hisham Osman
Abstract
Internet Financial Reporting is the use of corporations’ websites in disseminating financial information. Numerous advantages offered by internet financial reporting as the latest and modern tools for business reporting as compared to conventional way of reporting reflects to irrefutable, increase and extensive use of internet financial reporting amongst corporations in emerging economics countries. The quality of financial reporting is influenced by the corporate governance practiced by the corporations. Strong corporate governance is said to inspire companies to have better quality of financial reporting. This study attempts to investigate the affiliation between specific corporate governance characteristics and the extent of internet financial reporting espousal by 100 top Malaysia public listed companies listed by the Minority Shareholders Watch Group (MSWG). Data is analyzed by using multiple regression. The study revealed that internet financial reporting by the corporations are significantly influenced by characteristics of corporate governance namely board meeting and board size in a positive way. However, board diversity, audit committee financial expert and board independence are found to be insignificant in inspiring practice of internet financial reporting amongst the corporations. The study provides empirical evidence on the contribution of board meeting and board size on internet financial reporting based on the perspective of Malaysian public listed companies.
Subjects

Internet Financial Re...

File(s)
Loading...
Thumbnail Image
Name

Internet Financial Reporting Espousal The Stimulus of Corporate Governance.pdf

Size

314.02 KB

Format

Adobe PDF

Checksum

(MD5):54959d753da0f4b560434ca20818c87a

Welcome to SRP

"A platform where you can access full-text research
papers, journal articles, conference papers, book
chapters, and theses by USIM researchers and students.”

Contact:
  • ddms@usim.edu.my
  • 06-798 6206 / 6221
  • USIM Library
Follow Us:
READ MORE Copyright © 2024 Universiti Sains Islam Malaysia