Comprehensiveness of internet reporting by Caribbean companies

Bowrin, Anthony R.

doi:10.1108/jaee-08-2011-0028

Cited by 18 publications

(19 citation statements)

References 56 publications

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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%

Board composition and corporate reporting on internet: Indian evidence

Sandhu

Singh

2019

JFRA

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Purpose The purpose of this paper is to investigate the impact of board composition on the level of corporate internet reporting (CIR) practices. Design/methodology/approach This study uses content analysis to examine the CIR practices of 140 Indian companies selected from the Bombay Stock Exchange 200 index for the year 2015. CIR was measured on a comprehensive internet disclosure index of 136 items capturing both content and presentation dimensions. Regression analysis was used to explore the impact of board composition (board size, board independence, frequency of board meetings, CEO duality and family members on the board) and audit committee characteristics on CIR while controlling the impact of variables firm size, leverage, profitability and industry type. Findings The findings reveal that larger boards, boards with less family members and audit committees that meet more frequently are more likely to engage in CIR practices. In addition, larger firms and firms that make less use of debt tend to disclose more information on their websites. Research limitations/implications The focus of the study has been on one aspect of corporate governance mechanisms i.e. board characteristics. Future studies can explore the impact of ownership structure on CIR practices. Originality/value This study extends the prior CIR research by demonstrating the effectiveness of corporate governance mechanisms in particular board characteristics in adopting internet reporting practices for Indian companies. The examination of the relationship between corporate reporting on the internet and corporate governance aids regulators in evaluating and enhancing the effectiveness of the boards.

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Section: Research Methodology 41 Samplementioning

confidence: 99%

Board composition and corporate reporting on internet: Indian evidence

Sandhu

Singh

2019

JFRA

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“…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%

Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries

Ariff¹,

Bin-Ghanem²,

Hashim³

2018

AJBA

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Manuscript type: Research paper. Research aims:This study aims to examine how the individual effect of company-level ownership structure and the joint-effect of company-level ownership structure with country-level Internet penetration, can impact on Internet Financial Reporting (IFR). Design/ Methodology/ Approach: An index consisting of 35 IFR items was used to collect information from 152 listed financial companies from the Gulf Cooperation Council (GCC) countries. These companies were from Bahrain, Oman, Qatar, Saudi Arabia and the United Arab Emirates. Data were analysed using regression analysis. Research findings:The findings imply that companies with high government and family ownerships have lower extent of IFR. High quality IFR is evident in companies located in countries with a strong Internet penetration. However, the association between corporate ownership structure and IFR is not influenced by the country's Internet penetration. Theoretical contributions/ Originality: Our study is the first crosscountry comparative analysis that utilises data from the GCC countries to explore the determinants of the IFR. This study incorporates company-level governance and country-level institutional factors which are relevant and unique in the context of the GCC to add to the existing evidence that had mainly concentrated on a single-country setting or the developed market. Practitioner/ Policy implications: The findings of this study, which are related to the negative impact of government and family ownership on IFR can be attributed to the regulators in the GCC countries. It is recommended that the GCC improve its enforcement of legal protection for shareholders so as to protect the minority shareholders' interests.Research limitation: Future cross-country analysis on IFR can focus on other emerging markets that differ from the GCC. In addition, these studies can consider other relevant company-level governance aspects such as managerial ownership and country-level institutional factors such as cyber security risks as variables.

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“…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%

Corporate Annual Report Versus New Sources of Financial Information – Evidence from Emerging Markets

Desoky¹,

Khan²

2015

JERAA

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2012). However, it is critical to re-evaluate the perceived importance of such traditional sources in the light of the existence of some new sources, "company website" and "specialized websites". The issue of the current study, the perceived sources and various sections of CR, is at present particularly markets including Bahrain and Egypt with practices implemented in last years and the Abstract: information in relation to various investment decisions in two of the emerging markets namely Bahrain and Egypt. It explores how some new sources such as "Company website" and "Specialized websites" stand in relation to other traditional sources. Furthermore, it aims to examine empirically the perceived importance of different sections of the corporate annual report (CR). This study examines the issue from the perspective of three user groups namely "Financial analysts", "Individual investors" and "Institutional investors" as main groups of users employed and personally delivered to a sample of 120 respondents in Bahrain and delivered through the electronic mail to a sample of 180 respondents in Egypt. Descriptive and statistical analysis revealed that "CR" was ranked as "Company website" and "Specialized websites" were highly ranked as the second and third important sources by users in Egypt. However, they received lower ranking by users in Bahrain. Concerning sections of the corporate "CR" by investors in both countries.

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Comprehensiveness of internet reporting by Caribbean companies

Cited by 18 publications

References 56 publications

Board composition and corporate reporting on internet: Indian evidence

Board composition and corporate reporting on internet: Indian evidence

Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries

Corporate Annual Report Versus New Sources of Financial Information – Evidence from Emerging Markets

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