The determinants of internet financial reporting in Jordan: financial versus corporate governance

Yassin, Mohammed M.

doi:10.1504/ijbis.2017.085176

Cited by 27 publications

(24 citation statements)

References 38 publications

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“…However, the value of the TOCIR index is lower in Saudi Arabia (Hassan & Magdy, 2014;Nawal, 2018;Razak & Zarei, 2015), which were 73%, 63.3%, and 51.5%, respectively. The value of the TOCIR index in this study is also less than that in Malaysia, Indonesia, Jordan, Egypt, and Qatar (Yap et al, 2011;Hezadeen et al, 2016;Yassin, 2017;Ezat & El-Masry, 2008;Hossain, Momin, & Leo, 2012). Such results confirmed that the disclosure of timely corporate internet reporting needs to be regulated and improved (Al-Shammari & Al-Saidi, 2015).…”

Section: Resultssupporting

confidence: 62%

“…However, Al-Shammari and Al-Saidi (2015), Abdelsalam and El-Masry (2008), Ezat and El-Masry (2008), Razak and Zarei (2015), and Lim (2012) found the opposite impact. Meanwhile, many other studies have found no significant relationship between the two variables, including Hassan and Magdy (2014), Yap, Saleh, and Abessi (2011), Hezadeen, Djamhuri, and Widya (2016), Yassin (2017), and Nawal (2018). These differences in the results are due to the differences in business environments, regulations, ownership structure, corporate governance systems, and measurement of variables.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 97%

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Ownership Structure and Timeliness of Corporate Internet Reporting (TOCIR): Case of Kuwait

Al‐Saidi¹

2020

IJBM

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This study examines the impact of ownership structure on the timeliness of corporate internet reporting (TOCIR) index in the case of non-financial firms listed on the Kuwait Stock Exchange (KSE) by using a sample of 80 firms in 2019 and 4 ownership variables, namely, ownership concentration by large shareholders, ownership concentration by institutions, ownership concentration by the government, and ownership concentration by families (individuals). The results indicate that ownership concentration by large shareholders and ownership concentration by the government affected TOCIR, whereas ownership concentration by institutions and families (individuals) did not. To the best of the authors’ knowledge, this study is the first study that examines the impact of ownership concentration on the timeliness of the corporate internet reporting in Kuwait.

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Section: Resultssupporting

confidence: 62%

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 97%

Ownership Structure and Timeliness of Corporate Internet Reporting (TOCIR): Case of Kuwait

Al‐Saidi¹

2020

IJBM

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“…Disclosure transparency can be improved through the content and presentation format of internet disclosure as IFR allows for additional disclosures beyond the mandatory requirements (Yap et al, 2011). An IFR disclosure index is developed and applied to each individual firm website, consistent with extant studies (Ettredge et al, 2001;Homayoun & Abdul Rahman, 2010;Budisusetyo & Almilia, 2011;Damaso & Lourenco, 2011;Yap et al, 2011;Sharma, 2013, Yassin, 2017. The index, which becomes the model dependent variable, contains of 28 items, 10 measuring the content, and 18 measuring the format.…”

Section: Model Variables and Specificationmentioning

confidence: 98%

Internet Financial Reporting Practices in Saudi Arabia

Boshnak¹

2020

IJBM

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This paper examines the firm characteristic and corporate governance determinants of Internet Financial Reporting (IFR) practices in Saudi Arabia to help address the paucity of research for MENA region firms. The paper employs manual content and regression analyses of online annual report data for Saudi listed firms for the year 2018 using 28 IFR disclosure items. The results show that Saudi firm IFR has increased over time compared to previous studies to an average of 85% disclosure as a result of IFRS implementation and new corporate governance regulations. Firm size is a positive determinant of IFR disclosure, firm age and ownership concentration are negative drivers. Further, the extent of IFR disclosure varies by industry type, while profitability, liquidity, leverage, board size, board independence and role duality have no impact on IFR disclosure. Employing agency and signalling theories, the paper determines the influence of firm characteristics and corporate governance on IFR, identifying implications for stakeholders, and providing some evidence on the impact of IFRSs and corporate governance regulation on such disclosure. Further, the paper provides additional insight into progress towards Saudi’s Vision 2030.

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“…The financial statements provided online have the same scale and scope as the print version. IFR can provide legitimate, complete, usable, transparent, and secure financial information for users [28].…”

Section: Internet Financial Reportingmentioning

confidence: 99%

“…The area of IFR is a wide disclosure of the company's financial statements through the internet (company website) [10]. The IFR area refers to the breadth of use of the company's website to disseminate financial performance information [28].…”

Section: Internet Financial Reportingmentioning

confidence: 99%

Internet Financial Reporting and Its Determinants

Fitriati¹,

Mudjiyanti²,

Lestari³

et al. 2020

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwoker

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The purpose of this study is to examine the impact of profitability, liquidity, firm size, firm age, and leverage on internet financial reporting (IFR). The population used is the financial sector company listed on the Indonesia Stock Exchange (IDX) 2015-2018. Samples were taken using the purposive sampling technique. Data analysis using multiple regression. Regression models must fulfill several assumptions (normality, homoscedasticity, no multicollinearity, and no autocorrelation), F-test, and test of determination (R 2). Hypotheses testing using t-test with α (5%). The results of the study showed statistically profitability and leverage negatively affect IFR. Liquidity and firm size positively affect IFR. While statistically, the firm age does not affect IFR. Regression models can be used to predict the impact of profitability, liquidity, firm size, firm age, and leverage on IFR. Companies with low profitability or high leverage try to maintain their reputation by expanding the disclosure of other financial information through IFR. Companies that have good news want to immediately share it through IFR, otherwise if there is bad news.

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The determinants of internet financial reporting in Jordan: financial versus corporate governance

Cited by 27 publications

References 38 publications

Ownership Structure and Timeliness of Corporate Internet Reporting (TOCIR): Case of Kuwait

Ownership Structure and Timeliness of Corporate Internet Reporting (TOCIR): Case of Kuwait

Internet Financial Reporting Practices in Saudi Arabia

Internet Financial Reporting and Its Determinants

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