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Intellectual capital, isomorphic forces and internet financial reporting

Author

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  • Juma Bananuka

Abstract

Purpose - The purpose of this paper is to report on the results of study carried out to examine the contribution of intellectual capital (IC) and isomorphic forces (IF) to internet financial reporting (IFR) among financial services firms in an emerging economy like Uganda. Design/methodology/approach - This study is cross sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences. Findings - Results suggest that both IC and IF are significant predictors of IFR among financial services firms in Uganda. However, IF significantly contribute to IFR when IC is not present. Originality/value - This study provides an initial empirical evidence on the contribution of IC and IF to IFR using evidence from Uganda’s financial service firms.

Suggested Citation

  • Juma Bananuka, 2019. "Intellectual capital, isomorphic forces and internet financial reporting," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 36(2), pages 111-134, June.
    • Handle: RePEc:eme:jeaspp:jeas-03-2018-0042
    DOI: 10.1108/JEAS-03-2018-0042
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    Cited by:

    1. Diyah Probowulan & Ardianto Ardianto, 2024. "Internet financial reporting disclosure index of e‐commerce businesses on social media," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 31(2), June.

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