Internet Financial Reporing

This study is based on examining the effects of ownership structure on Audit quality in listed conglomerate companies in Nigeria, the paper looked at how ownership structure such as the managerial ownership, the ownership concentration and institutional ownership influence audit quality in the sector chosen and secondary data was collected from the six companies in the sector for the purpose of this work, for the period ranging from 2014 to 2018, the study employed the descriptive statistic research method, data for this study was analyzed using the ordinary least squares and correlation coefficient method, with the aid of SPSS version 25, the hypothesis for the study were tested and it was discovered that managerial ownership has insignificant influence on audit quality, so was ownership concentration, however, it was revealed that institutional ownership has strong influence on audit quality because of the fact that they have beneficial potential to hire and fire and be able to replace with a better more skilled agent, it is recommended that the board of directors should contain more non-executive independent directors who has block-busters holding so as to encourage the role that an audit plays in facilitating and enhancing the quality and reliability of financial statements in the eyes of the various users.

The purpose of research was to analyze the quality of financial reporting internet index between high-tech companies and non high-tech in Indonesia. The research was conducted on companies listed on the stock exchange Indonesia in 2014. The population of manufacturing is 141 companies and samples are 48 companies with a respective number is 25 high-tech companies and 23 non high-tech companies. The method used is purposive sampling. Statistical testing using the Mann Whitney U test to comparing of variable. Based on test results only the contents of financial statements which have differences in the quality of Internet Financial Reporting (IFR) while timeliness, technology index, user support and security system there is no difference. ABSTRAK Penelitian ini bertujuan untuk menganalisis kualitas internet financial reporting index antara perusahaan high-tech dan non high-tech di Indonesia. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2014. Jumlah populasi perusahaan manufaktur sebanyak 141 perusahaan dan sampel penelitian sebanyak 48 perusahaan dengan masing-masing jumlah 25 perusahaan high-tech dan 23 perusahaan non high-tech. Metode penelitian yang digunakan adalah purposive sampling. Pengujian statistic menggunakan Mann Whitney U test untuk membandingkan tiap variabel. Berdasarkan hasil pengujian hanya isi laporan keuangan yang memiliki perbedaan kualitas Internet Financial Reporting (IFR) sedangkan ketepatan waktu, penggunaan teknologi, dukungan pengguna dan keamanan sistem tidak terdapat perbedaan. Kata Kunci : internet financial reporting, laporan keuangan, penggunaan teknologi, dukungan pengguna, sistem keamanan.

This paper investigates whether Internet Financial Disclosure (IFD) can be
explained by the elements of the company’s characteristics and dominant
personalities in board committ ees. Ten variables have been tested using
data collected from 194 Malaysian listed companies’ websites, namely,
internationality, leverage, foreign shareholders, information technology
(IT) experts, fi rm’s age, number of shareholders, listing status, dominant
personalities in the audit committ ee, chairman of audit and nomination
committ ees, and dominant personalities in the audit and nomination
committ ees. It is found that IT experts, fi rm’s age, number of shareholders
and listing status are signifi cantly aff ected by the level of IFD. However
dominant personalities in the audit and nomination committ ees are
negatively related to the level of IFD in Malaysia. The study provides some
evidence to support the signalling theory and the cost and benefi t hypothesis
in relation to Internet disclosure.

This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company’s characteristics and dominant personalities in board committees. Ten variables have been tested using data collected from 194 Malaysian listed companies’ websites, namely, internationality, leverage, foreign shareholders, information technology (IT) experts, firm’s age, number of shareholders, listing status, dominant personalities in the audit committee, chairman of audit and nomination committees, and dominant personalities in the audit and nomination committees. It is found that IT experts, firm’s age, number of shareholders and listing status are significantly affected by the level of IFD. However dominant personalities in the audit and nomination committees are negatively related to the level of IFD in Malaysia. The study provides some evidence to support the signaling theory and the cost and benefit hypothesis in relation to Internet disclosure.   Keywords: Dete...

This paper investigates the internet corporate reporting practices of Greek listed companies. The aim is twofold: to contribute to the growing literature by examining internet corporate reporting for a small open European capital market; and to present a model of online dissemination of information by companies of all size in Greece. An Internet Disclosure Index (IDI) of 50 items is constructed, which incorporates content and presentation criteria. A total of 141 corporate websites were screened, and both partial and aggregates scores were produced. The scores show that the Greek companies have a lot of work to do in order to enhance the investor relations activities on the internet. On average, the larger, more established companies have significantly higher levels of disclosure for both financial and non-financial data. The contribution of this study is to describe how corporate reporting practices have evolved in an emerging European country, where investor confidence was considerably damaged by speculative events of 1999 and 2000. This study also provides some useful insights into corporate reporting via the internet in smaller listed companies, which have not been researched extensively