Internet financial Reporting in Malawi

Lipunga, Andrew Munthopa

doi:10.5539/ijbm.v9n6p161

Cited by 13 publications

(12 citation statements)

References 12 publications

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“…Although the signaling theory states a positive and direct relationship between performance and disclosure, it will be interesting to investigate the effect of disclosure through OFD on the performance of Islamic banks, so as to prevent the wrong indication of the strengths of such banks. Moreover, as its growth and despite the number of researchers interested in OFD as a tool for voluntary disclosure, it remains vague in the literature (Lipunga, 2014) especially with regard to Islamic banks. Therefore, this research paper aims to investigate the relationship between OFD and the performance of Islamic banks in the Gulf Cooperation Council (GCC) countries.…”

Section: Introductionmentioning

confidence: 99%

The relationship between the extent of online financial disclosure and profitability of Islamic banks

Al-Sartawi

Reyad

2019

JFRA

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Purpose This study aims to examine the relationship between online financial disclosure (OFD) and profitability of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach An extensive review of the literature was carried out and a checklist of 90 items (71 for content and 19 for presentation) was adopted to measure the level of OFD for the Islamic banks that are listed on the GCC stock exchanges. Additionally, the study used three indicators to measure profitability, namely, return on equity, return on assets and earnings per share. Findings The findings show that the overall OFD by Islamic banks in the GCC is 72.5 per cent, and a negative and insignificant relationship between OFD and profitability. Practical implications The study recommends that regulatory bodies should develop a guideline of disclosing information through the internet to enhance the transparency and performance among Islamic banks, which leads to reasonable economic decision-making. Originality/value The study contributes to the financial reporting and the Islamic economy literature relating to the GCC countries as previous studies gave no attention to Islamic banks.

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Section: Introductionmentioning

confidence: 99%

The relationship between the extent of online financial disclosure and profitability of Islamic banks

Al-Sartawi

Reyad

2019

JFRA

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“…A disclosure index can be scored in two ways: weighted and unweighted. Previous studies on corporate disclosure have commonly used the unweighted approach (Aly et al, 2010;Lipunga, 2014;Masum et al, 2021). Proponents of this approach argue that its superiority derives from the fact that it avoids the issue of subjective bias by giving equal importance to all items.…”

Section: Measurement Of Digital Reporting Using a Disclosure Indexmentioning

confidence: 99%

The impact of gender diversity on digital reporting in the USA

Shehadeh¹,

Alkayed²,

Aly³

2022

IJDAR

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This study aims to examine the impact of gender diversity on the digital reporting practices of non-financial U.S. firms listed on the S&P 500 index. Our results confirm the proposed hypothesis, indicating that the presence of female board members improves the levels of digital reporting. This could relate to the thought that gender diversity may correspond to more extensive discussions within the boardroom, which leads to better-informed decisions based on greater levels of information exchange both between the board and other stakeholders and amongst board members themselves. Our findings provide evidence for policy makers that gender diversity enhances online disclosure and thus, the transparency of the firm. The findings can be used, also, by corporate governance institutions to raise awareness of the advantages of having female members on the board. Our study contributes to the body of literature on both gender diversity and corporate online disclosure by providing new evidence that gender diversity on the board can improve digital reporting.

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“…Otherwise, the Internet Financial Reporting literature review suggested that it is a global activity. Studies suggest that many businesses rely on the Internet as one of the most important platforms for communication of financial information in many countries (Homayoun et al, 2011;Lipunga, 2014;Shukla & Gekara, 2010).…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact Corporate Governance on Internet Financial Reporting: Empirical Evidence From Palestine

Barakat¹,

Pérez

Ariza

et al. 2020

ijafr

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The current research investigates whether the difference in the Internet Financial Reporting standard is clarified by corporate governance. A study was carried out on a selection of 48 companies listed on the 2019 Palestine Stock Exchange. An index was also selected from several previous studies to assess the standard of Internet financial reporting. One of the first analytical researches to investigate the relationship between corporate governance and Internet Financial Reporting in Palestine is the latest analysis. Firstly, the scope of disclosure of Internet Financial Reporting in Palestinian businesses appears to be limited. Second, the educational history of boards is greatly related to Internet Financial Reporting. Nevertheless, the board independence coefficient and board audit committee are negligible. Thirdly, an important element in strengthening internet financial reporting standards is a broad audit company. Fourthly, there is a strong positive correlation between the concentration of ownership and financial reporting on the Internet. Companies mainly held by stakeholders are more likely to reveal internet data and to strengthen the reports released. Finally, profitability and market capitalization have a direct connection with Internet Financial Reporting, and Internet Financial Reporting does not justify the composition of the board, board meetings, international investors, and business size.

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Internet financial Reporting in Malawi

Cited by 13 publications

References 12 publications

The relationship between the extent of online financial disclosure and profitability of Islamic banks

The relationship between the extent of online financial disclosure and profitability of Islamic banks

The impact of gender diversity on digital reporting in the USA

The Impact Corporate Governance on Internet Financial Reporting: Empirical Evidence From Palestine

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