The Impact Of Corporate Governance On Internet Reporting In Asian Countries

The Relationship Between Corporate Internet Reporting and Firm Performance: Evidence from Egypt

“…In addition, much of the previous literature looks at the factors that influence CIR (e.g., Khlifi, 2021;Basuony et al, 2020;Amin et al, 2020;Nawang et al, 2020;Marston and Polei, 2004;Debreceny et al, 2002;Ettredge et al, 2002) indicating a number of factors that impact CIR adoption (see Section 3; Literature Review). However, very few studies investigated the economic and financial impact of CIR (e.g., Hussien and Nounou, 2021;Alsartawi, 2018;Sia et al, 2018).…”

“…‫والتجارية‬ ‫المالية‬ ‫الدراسات‬ ‫مجلة‬ ‫العدد‬ ‫الثاني‬ 2022 has piqued the interest of both developed (e.g., Xiang and Birt, 2021;Amin et al, 2020;Basuony et al, 2020) and emerging countries (e.g., Khlifi, 2021;Nawang et al, 2020;Matuszak and Rozanska, 2020). The most prominent predictor variables used to determine a company's adoption status are company size, profitability, leverage, industry sector and liquidity (see, Khlifi, 2021;Xiang and Birt, 2021;Basuony et al, 2020;Amin et al, 2020;Alsartawi and Reyad, 2018;Bowrin, 2015;Al-htaybat, 2011;Debreceny et al, 2002;Ettredge et al, 2002;Ashbaugh et al, 1999;Craven and Marston, 1999).…”

“…In addition, several studies looked into the impact of other factors such as auditor type and corporate governance (CG) mechanisms 1 on CIR (e.g., Khlifi, 2021;Nawang et al, 2020;Matuszak and Rozanska, 2020;Amin et al, 2020;Sanad and Alsartawi, 2016;Desoky and Mousa, 2013;Al-Htaybat, 2011;Kelton and Yang, 2008;Xiao et al, 2004). A disclosure index is used in the bulk of the studies mentioned above to assess corporate internet reporting, which is based on a set of criteria developed by the literature studying online reporting (Pinto and Picoto, 2016;Marston and Polei, 2004).…”