Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy

Mahade Hasan · Shah Md Taha Islam

13 citations0/0 files storedJournal of financial reporting & accounting

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

Abstract

Purpose The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR). Design/methodology/approach This study uses content analysis technique to track the TCIR practices of top 100 non-financial companies listed on the Dhaka Stock Exchange. A disclosure index of 14 items is developed to capture the extent of TCIR. The authors collected the relevant data from multiple sources, such as corporate websites, monthly review reports and corporate annual reports for the year-end 2019. This study uses Poisson regression models to explore the association between institutional pressures and TCIR. Findings Consistent with the predictions of institutional isomorphism theory, the authors find that coercive isomorphic pressures through ownership by foreign investors, government, general public and connection with parent multinational corporations have positive associations with TCIR. The authors also find that normative pressures resulting from cross-directorships have positive influence on TCIR. The authors provide evidence of mimetic pressures through industry memberships (i.e. companies operating in technology-based industry) positively impacting TCIR. The additional analysis suggests that institutional pressures are rather associated with the extent of voluntary TICR and to a lesser extent to regulatory TICR. Originality/value To the best of the authors’ knowledge, this study is the first to show the positive impacts of coercive, normative and mimetic isomorphic pressures on TCIR in an emerging economy characterized by weak institutional environment and mixed prospects for TCIR.

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References

1951Coefficient Alpha and the Internal Structure of Tests 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1991Strategic Responses to Institutional Processes 1987The Adolescence of Institutional Theory 1997Disclosure level and the cost of equity capital.2006Institutions and Institutional Work

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