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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.
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Internet Financial Reporting Espousal The Stimulus of Corporate Governance.pdf
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314.02 KB
Format
Adobe PDF
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