Purpose This study aims to examine the association between firm size, profitability,
leverage, auditor type and internet reporting and investigate the moderating effect of legal …

Purpose The purpose of this paper is to examine the effect of board of directors and audit
committee effectiveness on the level of internet financial reporting (IFR) disclosure practices …

Abstract The International Financial Reporting Standards (IFRS) has been widely adopted
by countries around the world. There is a mixed result regarding the adoption and the …

Abstract In 2014, the Shenzhen Stock Exchange introduced “Rules for the Implementation of
Online Voting” to standardize the implementation of online voting for its listed companies …

Purpose The purpose of this research was to examine the impact of the determinants and
characteristics of voluntary internet financial disclosures by large companies in Slovenia …

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 …

Socially responsible companies develop strategies based on ESG criteria. Literature and
agents operating in the markets are concerned about knowing whether the Corporate Social …

Purpose This study aims to examine the contribution of board role performance and
isomorphic forces on internet financial reporting. Design/methodology/approach This study …

This study aims to develop a study of specific features by examining current developments in
online reporting. This is important to improve researchers' understanding of the development …

This research aims to examine the determinants of company's internet financial and
nonfinancial disclosure extent. Specifically, this study examined the effect of company's …