Board composition and voluntary internet financial reporting - evidence from Bangladesh Online publication date: Thu, 07-Apr-2022
by Rashedul Hasan; Niaz Mohammad; Ardi Gunardi
International Journal of Public Sector Performance Management (IJPSPM), Vol. 9, No. 3, 2022
Abstract: Internet financial reporting (IFR) can provide a low-cost mechanism for the listed company to reach a wider audience and reduce information asymmetry. This paper establishes several factors that are influencing IFR among selected listed firms in Bangladesh. The extent of IFR is determined using a disclosure index through content analysis. It was found that the overall IFR disclosure score is very low (17.77%) while low technology industries have disclosed more information on the internet. Regression results establish profitability as the most significant predictor of IFR. The proportion of independent directors on the board has a significant negative influence on IFR. The study incorporated the impact of internal governance mechanism on IFR. This research has important contributions toward educating stakeholders about the drivers of corporate internet financial reporting in Bangladesh. Future research can be initiated to determine the ability of IFR to complement audited annual reports as a green initiative.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Public Sector Performance Management (IJPSPM):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook