The objective of this study is to examine and synthesize the existing literature on financial
disclosure by financial institutions. It presents a systematic literature review of 204 studies on …

Purpose The purpose of this paper is to examine and report on the extent and firm
characteristics that determine the practices of online financial disclosure (OFD) by the …

Purpose This paper aims to investigate corporate internet reporting (CIR) by Kenyan and
Tanzanian listed companies and whether the level of CIR is related to corporate governance …

Design/Methodology/Approach: An index consisting of 35 IFR items was used to collect
information from 152 listed financial com-panies from the Gulf Cooperation Council (GCC) …

This research investigates the relationship between institutional ownership and the level of
online financial disclosure in the GCC countries. The level of content dimension and the …

This paper examines the firm characteristic and corporate governance determinants of
Internet Financial Reporting (IFR) practices in Saudi Arabia to help address the paucity of …

The main purpose of this study is to investigate the impact of corporate governance structure
on the readability of Egyptian board of directors' reports. The sample includes all EGX100 …

This study investigates the effects of the presence of the external auditor on corporate
governance in Portugal, in the way listed companies are managed, based on the verification …

This study examines the economic consequences of internet financial reporting (IFR) on firm
value using 152 listed financial companies in Gulf Cooperation Council (GCC) countries. An …

Internet financial reporting is the dissemination of firm's financial and performance
information via Internet. This form of reporting made the voluntary disclosure much easier …