Internet financial reporting adoption

Bananuka, Juma; Night, Sadress; Ngoma, Muhammed; Najjemba, Grace Muganga

doi:10.1108/jefas-11-2018-0120

Cited by 22 publications

(18 citation statements)

References 56 publications

(115 reference statements)

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“…The challenges faced by companies are creating more significant challenges to the quality of financial reports, especially on the internet in financial reporting (IFR), which can affect the way financial information is stored and processed. Similarly, Internet Financial Reporting is the distribution of corporate financial performance information through the entity's website to a wide range of users for timely decision making (Bananuka et al, 2019).…”

Section: Internet Financial Reportingmentioning

confidence: 99%

Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects

2023

QAS

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This purpose of this study is to examine the integrated reporting using extensible business reporting language adoption in the manufacturing industry with influencing factors consisting of internet financial reporting, profitability, size and stakeholder engagement. This study uses a research methodology that is a quantitative approach by examining the hypothesized relationship between variables. The population in this study is the manufacturing industry during 2017-2020. The data collection procedure uses data obtained from secondary data. The data analysis procedure is used to analyze data in the form of numbers and calculations using statistical methods through the PLS-SEM method by the SmartPLS version 3 application. Internet financial reporting and profitability has a significant negative effect on IR, while size has a significant positive effect on integrated reporting. Furthermore, stakeholder engagement is insignificantly positive effect related to integrated reporting, in this case the company's management as the technical implementer of the company's operations does not appear to be able to meet the demands of the principal regarding the implementation of integrated reporting. Future research should overcome these limitations by expanding the research sample and including observations from different years.

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Section: Internet Financial Reportingmentioning

confidence: 99%

Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects

2023

QAS

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“…Prior studies in developing or least developed countries have also examined CIR practices (Aly et al , 2009; Bananuka et al , 2019; Bowrin, 2015; Sandhu and Singh, 2019; Samaha et al , 2012; Waweru et al , 2019; Xiao et al , 2004). Most of these studies are concentrated in the African continent (e.g.…”

Section: Literature Review Theory and Development Of Hypothesesmentioning

confidence: 99%

“…profitability, listing status, industry type, and/or governance attributes (e.g. board-level factors, audit committee characteristics, ownership structures) on CIR (Aly et al , 2009; Bananuka et al , 2019; Samaha et al , 2012; Waweru et al , 2019). However, there is a growing body of CIR research that relied on the Chinese (Xiao et al , 2004), Indian (Sandhu and Singh, 2019) and Caribbean companies (Bowrin, 2015) and show that CIR practices are impacted by different company-specific and governance factors.…”

Section: Literature Review Theory and Development Of Hypothesesmentioning

confidence: 99%

“…Prior internet-based reporting research has mainly focused on CIR practices (Abdelsalam et al , 2007; Ashbaugh et al , 1999; Bananuka et al , 2019; Boubaker et al , 2012; Marston and Polei, 2004; Waweru et al , 2019), while the research specifically examining the TCIR is limited (Abdelsalam and Street, 2007; Abdelsalam and El-Masry, 2008; Ezat and El-Masry, 2008). Although the timeliness is an important element of CIR, we argue that it is important to conduct a separate study focusing on TCIR practices.…”

Section: Introductionmentioning

confidence: 99%

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Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy

Hasan

Islam

2021

JFRA

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Purpose The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR). Design/methodology/approach This study uses content analysis technique to track the TCIR practices of top 100 non-financial companies listed on the Dhaka Stock Exchange. A disclosure index of 14 items is developed to capture the extent of TCIR. The authors collected the relevant data from multiple sources, such as corporate websites, monthly review reports and corporate annual reports for the year-end 2019. This study uses Poisson regression models to explore the association between institutional pressures and TCIR. Findings Consistent with the predictions of institutional isomorphism theory, the authors find that coercive isomorphic pressures through ownership by foreign investors, government, general public and connection with parent multinational corporations have positive associations with TCIR. The authors also find that normative pressures resulting from cross-directorships have positive influence on TCIR. The authors provide evidence of mimetic pressures through industry memberships (i.e. companies operating in technology-based industry) positively impacting TCIR. The additional analysis suggests that institutional pressures are rather associated with the extent of voluntary TICR and to a lesser extent to regulatory TICR. Originality/value To the best of the authors’ knowledge, this study is the first to show the positive impacts of coercive, normative and mimetic isomorphic pressures on TCIR in an emerging economy characterized by weak institutional environment and mixed prospects for TCIR.

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“…This study results make the following contributions to the existing literature. As a distinction from most of the previous studies that used content analysis methodologies (Kelton and Yang, 2008; Aly et al , 2010; Dolinšek and Lutar-Skerbinjek, 2018; Waweru et al , 2019) which are largely known for their contribution to theory rather than practice (Belal and Owen, 2007), this study contributes to managerial perception-based studies on IFR (Bananuka, 2020; Bananuka et al , 2019a). Further, this study contributes to the existing literature on the determinants of IFR (Bananuka, 2020; Waweru et al , 2019; Mokhtar, 2017; Bin-Ghanem and Ariff, 2016) by documenting the contribution made by the ACE, IAF and firm-specific attributes to IFR in a single study using evidence from Uganda where internet connectivity is slow and expensive.…”

Section: Introductionmentioning

confidence: 99%

Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting: a managerial perception-based evidence

Bananuka

Nkundabanyanga

2022

JFRA

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Purpose This study aims to examine the contribution of audit committee effectiveness (ACE), internal audit function (IAF) and firm-specific attributes to internet financial reporting (IFR). It also seeks to understand which ACE and IAF attributes contribute to variances in IFR. Design/methodology/approach Data are collected through a questionnaire survey of 40 financial services firms. Findings The analysis shows that ACE and IAF significantly contribute to positive variances in IFR. It also shows that among the firm-specific attributes, only capital structure significantly contributes to positive variances in IFR. Audit committee meetings and authority contribute significantly to positive variances in IFR unlike audit committee expertise and independence. In terms of the IAF attributes, the risk management role and the regulatory compliance role contribute significantly to positive variances in IFR as compared to the governance processes role and evaluation of the internal control role. Originality/value This study enhances our understanding of the relationship between ACE, IAF, firm-specific attributes and IFR in an environment where IFR is not mandated and where corporate governance practices are very much in infancy. This is especially so given that for the first time, to the best of the authors’ knowledge, the contribution made by ACE, IAF and firm-specific attributes in IFR using evidence from an African developing country (Uganda) is now documented in a single study.

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Internet financial reporting adoption

Cited by 22 publications

References 56 publications

Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects

Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects

Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy

Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting: a managerial perception-based evidence

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