Browsing by Author "Hasan Omar Awadh Ghanem"

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    Internet financial reporting, corporate governance mechanisms and firm value
    (Terengganu: Universiti Malaysia Terengganu, 2015-08) Hasan Omar Awadh Ghanem
    Internet financial reporting (IFR), which facilitates availability of information instantaneously to a global audience, leads to the increase in the market’s overall transparency and encourages investment. However, IFR is likely to be subject to greater managerial discretion as the practice is voluntary. Accordingly, corporate governance mechanisms, which have become one of the most crucial issues due to the accounting scandals and global financial crisis, may be important in explaining the differences in levels of IFR disclosure between companies as well as countries.