The relationship between corporate governance mechanisms and internet financial reporting in Iran

Farzaneh Nassir Zadeh · Mahdi Salehi · Haneyeh Shabestari

36 citations0/0 files storedCorporate Governance

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Financial Reporting and XBRL Corporate Finance and Governance Auditing, Earnings Management, Governance

Abstract

Purpose The purpose of this study is to investigate the influence of the ownership of institutional shareholders, the proportion of non-executive members, the percentage of ownership of major shareholders, the duality of the tasks of chief executive officer and chairman of the board of director, financial leverage, the amount of the remuneration of the board of director, the company’s life and the amount of export on internet financial reporting. Design/methodology/approach For this purpose, the authors surveyed the 301 listed companies on Tehran Stock Exchange in 2015. The statistical method used to test the hypothesis of the study was cross-sectional data. Findings The results indicate the negative impact of ratio of non-executive members and the positive impact of financial leverage, size, liquidity and the life of the company in stock, over internet financial reporting. Originality/value The current study is almost the first study which is conducted in a developing country, and the results may helpful to the other developing nations.

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References

1961Dividend Policy, Growth, and the Valuation of Shares 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2005Financial and Legal Constraints to Growth: Does Firm Size Matter?2004Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards 1992Do outside directors monitor managers?1994The Financial and Operating Performance of Newly Privatized Firms: An International Empirical Analysis 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

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2021Corporate governance and fraudulent financial reporting 2019IAS-38 disclosure compliance and corporate governance: evidence from an emerging market

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