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Internet financial reporting adoption: Exploring the influence of board role performance and isomorphic forces

Author

Listed:
  • Bananuka, Juma

    (Makerere University Business School, Makerere University, Kampala, Uganda)

  • Night, Sadress

    (Makerere University Business School, Makerere University, Kampala, Uganda)

  • Ngoma, Muhammed

    (Makerere University Business School, Makerere University, Kampala, Uganda)

  • Najjemba, Grace Muganga

    (Makerere University Business School, Makerere University, Kampala, Uganda)

Abstract

This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting. The results suggest that board role performance and isomorphic forces are significant predictors of internet financial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board are positively and significantly associated with internet financial reporting unlike the service role. Only the coercive isomorphism is positively and significantly associated with internet financial reporting unlike the normative and mimetic isomorphism

Suggested Citation

  • Bananuka, Juma & Night, Sadress & Ngoma, Muhammed & Najjemba, Grace Muganga, 2019. "Internet financial reporting adoption: Exploring the influence of board role performance and isomorphic forces," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 24(48), pages 266-287.
    • Handle: RePEc:ris:joefas:0149
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    References listed on IDEAS

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    5. Ali Uyar, 2011. "Determinants of corporate reporting on the internet: An analysis of companies listed on the Istanbul Stock Exchange (ISE)," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(1), pages 87-104, November.
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    7. K.V. Peasnell & P.F. Pope & S. Young, 2005. "Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1311-1346.
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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. PhD Student Pantazi Anca Alexandra, & PhD Student Coman Elena Liliana, 2022. "Analysis of financial reporting in terms of costs for decision-making," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 11(2), pages 1-15, Decembrie.

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    More about this item

    Keywords

    Internet financial reporting; Isomorphic forces;

    JEL classification:

    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
    • C42 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Survey Methods
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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