The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies

The purpose of this study is to investigate whether the voluntary financial information through the internet can be explained by the same determinants in conventional reporting. For this purpose, this study uses corporate governance and firm characteristics' variables to examine the influence o...

Full description

Saved in:

Bibliographic Details
Main Author:	Ghanem, Hasan Omar Awadh
Format:	Thesis
Language:	eng eng
Published:	2011
Subjects:	HD2709-2930.7 Corporations
Online Access:	https://etd.uum.edu.my/2712/1/Hasan_Omar_Awadh_Ghanem.pdf https://etd.uum.edu.my/2712/2/1.Hasan_Omar_Awadh_Ghanem.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.2712
record_format	uketd_dc
spelling	my-uum-etd.27122016-04-18T07:28:59Z The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies 2011-02 Ghanem, Hasan Omar Awadh Abdul Jabbar, Hijattulah College of Business (COB) College of Business HD2709-2930.7 Corporations The purpose of this study is to investigate whether the voluntary financial information through the internet can be explained by the same determinants in conventional reporting. For this purpose, this study uses corporate governance and firm characteristics' variables to examine the influence on internet financial reporting (IFR) disclosure. Empirical evidence supporting this examination has been gathered from a sample of 120 Omani companies listed on the Muscat Securities Market(MSM). The governance factors examined are board size, proportion of independent directors on board. And, the firm characteristics examined are fm size, profitability and leverage. Logistic regression analysis used to examine variables that affect IFR. The results of this study indicate that there is a significant positive association between board size and the proportion of independent directors on board with voluntary disclosure of IFR. Furthermore, firm size is found to have a significantly positive influence on the voluntary disclosure of IFR. The larger companies are more likely to establish a website and use it for disseminating IFR, and consequently, they obtain business benefits from setting up their own website. However, profitability and leverage are found to be statistically insignificant related to the voluntary disclosure of IFR. 2011-02 Thesis https://etd.uum.edu.my/2712/ https://etd.uum.edu.my/2712/1/Hasan_Omar_Awadh_Ghanem.pdf application/pdf eng validuser https://etd.uum.edu.my/2712/2/1.Hasan_Omar_Awadh_Ghanem.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Jabbar, Hijattulah
topic	HD2709-2930.7 Corporations
spellingShingle	HD2709-2930.7 Corporations Ghanem, Hasan Omar Awadh The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies
description	The purpose of this study is to investigate whether the voluntary financial information through the internet can be explained by the same determinants in conventional reporting. For this purpose, this study uses corporate governance and firm characteristics' variables to examine the influence on internet financial reporting (IFR) disclosure. Empirical evidence supporting this examination has been gathered from a sample of 120 Omani companies listed on the Muscat Securities Market(MSM). The governance factors examined are board size, proportion of independent directors on board. And, the firm characteristics examined are fm size, profitability and leverage. Logistic regression analysis used to examine variables that affect IFR. The results of this study indicate that there is a significant positive association between board size and the proportion of independent directors on board with voluntary disclosure of IFR. Furthermore, firm size is found to have a significantly positive influence on the voluntary disclosure of IFR. The larger companies are more likely to establish a website and use it for disseminating IFR, and consequently, they obtain business benefits from setting up their own website. However, profitability and leverage are found to be statistically insignificant related to the voluntary disclosure of IFR.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Ghanem, Hasan Omar Awadh
author_facet	Ghanem, Hasan Omar Awadh
author_sort	Ghanem, Hasan Omar Awadh
title	The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies
title_short	The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies
title_full	The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies
title_fullStr	The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies
title_full_unstemmed	The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies
title_sort	effect of corporate governance and firm's characteristics on internet financial reporting by omani listed companies
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2011
url	https://etd.uum.edu.my/2712/1/Hasan_Omar_Awadh_Ghanem.pdf https://etd.uum.edu.my/2712/2/1.Hasan_Omar_Awadh_Ghanem.pdf
_version_	1747827411170361344

The Effect of Corporate Governance and Firm's Characteristics on Internet Financial Reporting by Omani Listed Companies

Similar Items