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The determinants of internet financial reporting in Jordan: financial versus corporate governance

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  • Mohammed M. Yassin

Abstract

The internet has become widely used as a channel to disseminate financial information by Jordanian listed companies in response to the cross-listing agreement among the Amman Stock Exchange (ASE), Abu Dhabi Securities Exchange (ADX) and Dubai Financial Market (DFM). This study aimed to investigate the determinants of internet financial reporting (IFR). The results should help policy makers and regulators in building a framework for mandating IFR. An IFR index was developed to measure the level of each firm's information content and format disclosures. IFR determinants were divided into financial characteristics and corporate governance mechanisms. The analysis determined that firms that are larger, profitable, and more leveraged, with a separation between chairperson and CEO positions, with larger board size numbers, and with fewer independent non-executive directors are more likely to engage in IFR. By extending the analysis using OLS and 2SLS regression, the findings suggest that IFR was predicted using size, liquidity, leverage, market-to-book ratio, chairperson/CEO separation, independent non-executive directors, board size, and shareholder number. Corporate governance mechanisms can predict IFR and its components, content and format more accurately than firms' financial characteristics.

Suggested Citation

  • Mohammed M. Yassin, 2017. "The determinants of internet financial reporting in Jordan: financial versus corporate governance," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 25(4), pages 526-556.
    • Handle: RePEc:ids:ijbisy:v:25:y:2017:i:4:p:526-556
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    Citations

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    Cited by:

    1. Sharifah Milda Amirul & Noor Ismawati Jaafar & Anna Azriati Che Azmi, 2022. "Two decades of XBRL: a science mapping of research trends and future research agenda," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(4), pages 2301-2324, August.
    2. Jebreel Mohammad Al-Al-Msiedeen & Fawzi A. Al Sawalqa, 2021. "Ownership Structure and CEO Compensation: Evidence from Jordan," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(5), pages 365-383, May.
    3. Helmi A. Boshnak, 2021. "Internet Financial Reporting Practices in Saudi Arabia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 1-15, July.
    4. Deaa Al-Deen Al-Sraheen, 0000. "The Relationship between Accounting Disclosure, Financial Reports and Stock Returns: The Moderated Role of Ownership Concentration," Proceedings of Economics and Finance Conferences 14716134, International Institute of Social and Economic Sciences.
    5. Mejbel Al-Saidi, 2021. "Ownership Structure and Timeliness of Corporate Internet Reporting (TOCIR): Case of Kuwait," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(10), pages 1-60, July.
    6. Ahmad A. Toumeh, 2024. "Assessing the potential integration of large language models in accounting practices: evidence from an emerging economy," Future Business Journal, Springer, vol. 10(1), pages 1-15, December.
    7. 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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