Milestone of corporate internet reporting around the word

Kiswanto Kiswanto; Rahmawati Rahmawati; Doddy Setiawan; Y. Anni Aryani

doi:10.31893/multirev.2024255

Keywords:

corporate internet reporting

bibliometric analysis

content analysis

literature review

Abstract

This research aims to provide a foundation and overview of research in the field of CIR. This research provides a literature review of CIR research, especially the development and state of the art of CIR research over the past four decades. This research method uses systematic analysis based on bibliometric analysis. This research examines databases in Proquest and selected manuals of the last four decades. The results show that there is still an interesting debate regarding the determinants of CIR disclosure in each country. In addition, it illustrates how researchers in each country conducted the last four decades of CIR research. Therefore, the results of this study provide guidance and a literature review on future research—especially the impact of regulations and standards in each in the voluntary disclosure of CIR. In addition, corporate reporting regulators in each country can review the CIR disclosure policy, which is still voluntary. There has been no research that has created the state of the art of corporate internet reporting.
References
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How to cite

Kiswanto, K., Rahmawati, R., Setiawan, D., & Aryani, Y. A. (2024). Milestone of corporate internet reporting around the word. Multidisciplinary Reviews, 7(11), 2024255. https://doi.org/10.31893/multirev.2024255

[1] Abdelsalam, O. H., & Street, D. L. (2007). Corporate governance and the timeliness of corporate internet reporting by UK listed companies. Journal of International Accounting, Auditing and Taxation, 16(2), 111–130.

[2] Abdulla, J. Y. A. (1996). The timeliness of Bahraini annual reports. Advances in International Accounting, 9, 73–88.

[3] Aboud, A., & Diab, A. (2018). The impact of social, environmental and corporate governance disclosures on firm value: Evidence from Egypt. Journal of Accounting in Emerging Economies, 8(4), 442–458. https://doi.org/10.1108/JAEE-08-2017-0079

[4] Abubakar, M., & Umar, K. (2018). Determinants of internet Financial Reporting of Listed Deposit Money Banks In Nigeria. Nigerian Journal of Management Sciences Vol, 6(2).

[5] Ahearne, A. G., Griever, W. L., & Warnock, F. E. (2004). Information costs and home bias: an analysis of US holdings of foreign equities. Journal of International Economics, 62(2), 313–336.

[6] Al-Saidi, M. (2020). Ownership Structure And Timeliness of Corporate internet Reporting (TOCIR): Case of Kuwait. International Journal of Business and Management, 15(10), 60–69.

[7] Al‐Htaybat, K. (2011). Corporate online reporting in 2010: a case study in Jordan. Journal of Financial Reporting and Accounting, 9(1), 5–26.

[8] Alanezi, F. S. (2009). Factors influencing Kuwaiti companies’ internet financial reporting. Journal of Economic and Administrative Sciences, 25(2), 1–23.

[9] Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of corporate internet reporting: evidence from Egypt. Managerial Auditing Journal, 25(2), 182–202.

[10] Ariff, A. M., Bin-Ghanem, H. O., & Hashim, H. A. (2018). Corporate ownership, internet penetration and internet Financial reporting: evidence from the Gulf Cooperation Council countries. Asian Journal of Business and Accounting, 11(1), 185–227.

[11] Ashbaugh, H., Johnstone, K. M., & Warfield, T. D. (1999). Corporate reporting on the internet. Accounting Horizons, 13(3), 241–257.

[12] Ashton, R. H., Graul, P. R., & Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657–673.

[13] Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and Business Research, 36(sup1), 5–27.

[14] Bananuka, J., Night, S., Ngoma, M., & Najjemba, G. M. (2019). Internet financial reporting adoption: Exploring the influence of board role performance and isomorphic forces. Journal of Economics, Finance and Administrative Science, 24(48), 266–287.

[15] Bananuka, J., & Nkundabanyanga, S. K. (2022). Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting: a managerial perception-based evidence. Journal of Financial Reporting and Accounting.

[16] Barakat, F. S. Q., Perez, V. L., Ariza, L. R., Barghouthi, O. A., & Islam, K. M. (2020). The impact corporate governance on internet financial reporting: empirical evidence from palestine.

[17] Basuony, M. A. K., & Mohamed, E. K. A. (2014). Board composition, ownership concentration, and voluntary internet disclosure by MSM-listed companies. Corporate Board: Role, Duties, and Composition, 10(1), 60–70.

[18] Basuony, M. A. K., Mohamed, E. K. A., Elragal, A., & Hussainey, K. (2020). Big data analytics of corporate internet disclosures. Accounting Research Journal, 35(1), 4–20.

[19] Bin-Ghanem, H., & Ariff, A. M. (2016). The effect of board of directors and audit committee effectiveness on internet financial reporting: Evidence from gulf co-operation council countries. Journal of Accounting in Emerging Economies, 6(4), 429–448.

[20] Bollen, L., Hassink, H., & Bozic, G. (2006). Measuring and explaining the quality of internet investor relations activities: a multinational empirical analysis. International Journal of Accounting Information Systems, 7(4), 273–298.

[21] Boshnak, H. A. (2021). The impact of board composition and ownership structure on dividend payout policy: evidence from Saudi Arabia. International Journal of Emerging Markets.

[22] Boubaker, S., Lakhal, F., & Nekhili, M. (2011). The determinants of web‐based corporate reporting in France. Managerial Auditing Journal, 27(2), 126–155.

[23] Bozcuk, A. E. (2012). Internet financial reporting: Turkish companies adapt to change. Managerial Finance, 38(8), 786–800.

[24] Budi, S. (2019). Pengaruh Ukuran Pemda, Leverage dan Kinerja Keuangan terhadap IFR pada Pemda dengan Dimoderasi Opini Audit. Pengaruh Ukuran Pemda, Leverage Dan Kinerja Keuangan Terhadap IFR Pada Pemda Dengan Dimoderasi Opini Audit, 29(3), 1012–1025.

[25] CMSA. (2002). “Guidelines on Corporate Governance practices by public listed companies in Tanzania.” www.cmsa-tz.org/newupload/Corporate_Governance_2.pdf

[26] Courtis, J. K. (1976). Relationships between timeliness in corporate reporting and corporate attributes. Accounting and Business Research, 7(25), 45–56.

[27] Dal-Ri, M. F., & Dos, S. A. (2010). Determinants of corporate voluntary disclosure in Brazil. Working Paper.

[28] Darmayoni, D. M., & Dwirandra, A. (2020). Faktor–Faktor yang Berpengaruh pada Ketepatan Waktu internet Financial Reporting. E-Jurnal Akuntansi, 30(1), 56–72.

[29] Davey, H., & Homkajohn, K. (2004). Corporate internet reporting: an Asian example. Problems and Perspectives in Management, 2, 211–227.

[30] Debreceny, R., Gray, G. L., & Rahman, A. (2002). The determinants of internet financial reporting. Journal of Accounting and Public Policy, 21(4–5), 371–394.

[31] Deller, D., Stubenrath, M., & Weber, C. (1999). A survey on the use of the internet for investor relations in the USA, the UK and Germany. European Accounting Review, 8(2), 351–364.

[32] Desoky, A. M., & Mousa, G. A. (2013). The impact of firm characteristics and corporate governance attributes on internet investor relations–evidence from Bahrain. International Journal of Business and Emerging Markets, 5(2), 119–147.

[33] Diatmika, I., & Yadnyana, I. K. (2017). Pengungkapan pelaporan keuangan melalui website dan faktor-faktor yang memengaruhi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 330–357.

[34] Dolinšek, T., Tominc, P., & Lutar Skerbinjek, A. (2014). The determinants of internet financial reporting in Slovenia. Online Information Review, 38(7), 842–860.

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