Board composition, ownership concentration, and voluntary internet disclosure by MSM-listed companies
Author's Department
Accounting Department
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https://doi.org/10.22495/cbv10i1art5
Document Type
Research Article
Publication Title
Corporate Board: Role, Duties and Composition
Publication Date
1-1-2014
doi
10.22495/cbv10i1art5
Abstract
The purpose of this paper is to examine the determinants and characteristics of voluntary internet disclosures by listed companies in Oman. This paper uses archival data from listed companies on Muscat Securities Market (MSM). Binary Logistic Regression analysis is used to examine the determinants of internet financial reporting. The results of this study reveal that ROA is one of the factors that impacts internet financial reporting. Also, the results reveal that ownership concentration has a negative effect on the internet financial disclosure. The paper provides insights into corporate internet disclosures in the GCC countries that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.
First Page
60
Last Page
70
Recommended Citation
APA Citation
Basuony, M. M.
&
Mohamed, E.
(2014). Board composition, ownership concentration, and voluntary internet disclosure by MSM-listed companies. Corporate Board: Role, Duties and Composition, 10(1), 60–70.
10.22495/cbv10i1art5
https://fount.aucegypt.edu/faculty_journal_articles/1855
MLA Citation
Basuony, Mohamed, et al.
"Board composition, ownership concentration, and voluntary internet disclosure by MSM-listed companies." Corporate Board: Role, Duties and Composition, vol. 10,no. 1, 2014, pp. 60–70.
https://fount.aucegypt.edu/faculty_journal_articles/1855