2015
DOI: 10.1108/jaee-08-2011-0028
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Abstract: Purpose – The purpose of this paper is to examine the comprehensiveness and determinants of internet reporting by publicly listed Caribbean companies. Design/methodology/approach – In total, 65 companies with common shares listed on one of the four Caribbean stock exchanges, were included in the study. The study examined the relationship between firm characteristics (size, industry affiliation, listing status, and CEO role duality) and t… Show more

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Cited by 16 publications
(15 citation statements)
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“…Table V presents industry wise classification of sample companies based on SIC 2007 industry classification. Several studies (Oyelere et al, 2003;Xiao et al, 2004;Gandia, 2008;Aly et al, 2010) provide empirical support for the presence of industry effect on CIR, while the studies (Bowrin, 2015) failed to establish a significant association.…”
Section: Research Methodology 41 Samplementioning
confidence: 99%
“…Table V presents industry wise classification of sample companies based on SIC 2007 industry classification. Several studies (Oyelere et al, 2003;Xiao et al, 2004;Gandia, 2008;Aly et al, 2010) provide empirical support for the presence of industry effect on CIR, while the studies (Bowrin, 2015) failed to establish a significant association.…”
Section: Research Methodology 41 Samplementioning
confidence: 99%
“…Based on this insight, it seems imperative for models to be built by including countrylevel factors since company-level factors may not be sufficient for explaining the level of voluntary disclosure (Ojah & Mokoaleli-Mokoteli, 2012). In the context of the IFR, Bowrin (2015) has suggested that researchers look at both the country and company-level characteristics when seeking to explain the IFR. Addressing the recommendations of these prior studies (e.g.…”
Section: Ownership Internet Penetration and Ifrmentioning
confidence: 99%
“…Addressing the recommendations of these prior studies (e.g. Bowrin, 2015), we thus endeavour to examine the interrelationship between company-level governance and countrylevel Internet penetration in influencing the IFR practices of companies in the GCC countries. In theory, there are two possible ways in which company-level governance and country-level institutional factors interact in determining strategic decisions involving the IFR.…”
Section: Ownership Internet Penetration and Ifrmentioning
confidence: 99%
“…Both were investigated in a number of studies in different countries. Examples include Cribbean countries (Bowrin, 2015), Egypt (Desoky, 2010 andSamaha andAbdallah, 2012), Jordan (Al Sawalqa, 2012), United Arab Emirates (Alzarouni et al, 2011) and Malaysia (Turmin et al, 2014).…”
Section: Literature Review and Hypothesesmentioning
confidence: 99%