How to cite this paper
Shehadeh, E & Alitani, S. (2021). Firms and governance factors affecting the adoption of web-based corporate reporting: Evidence from the USA.Accounting, 7(5), 1017-1024.
Refrences
Abad, D., Lucas-Pérez, M. E., Minguez-Vera, A., & Yagüe, J. (2017). Does gender diversity on corporate boards reduce information asymmetry in equity markets? BRQ Business Research Quarterly, 20(3), 192-205.
Akbaş, H. E., & Canikli, S. (2019). Determinants of voluntary greenhouse gas emission disclosure: An empirical investigation on Turkish firms. Sustainability, 11(1), 107.
Al-Htaybat, K. (2011). Corporate online reporting in 2010: a case study in Jordan. Journal of Financial Reporting and Accounting, 9(1), 5-26.
Almilia, L. S. (2009). Determining factors of internet financial reporting in Indonesia. Accounting & Taxation, 1(1), 87-99.
Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of corporate internet reporting: evidence from Egypt. Managerial Auditing Journal, 25(2).
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.
Bonson, E., & Escobar Rodríguez, T. (2002). A survey on voluntary disclosure on the internet: empirical evidence from 300 European Union companies.
Boubaker, S., Lakhal, F., & Nekhili, M. (2011). The determinants of web-based corporate reporting in France. Managerial Auditing Journal, 27(2), 126-155.
Carter, D. A. Simkins, B. J. & Simpson, W. G. (2003). Corporate governance, board diversity, and firm value. Financial Review, 38(1), 33-53.
Donnelly, R. & Mulcahy, M. (2008). Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5), 416-429.
Elliott, R. K. (1992). The third wave breaks on the shores of accounting. Accounting Horizons, 6(2), 61.
Elzahar, H., & Hussainey, K. (2012). Determinants of narrative risk disclosures in UK interim reports. The Journal of Risk Finance, 13(2), 133-147.
Enache, L., & Hussainey, K. (2020). The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance. Review of Quantitative Finance and Accounting, 54(2), 413-445.
Flanagin, A. J. (2000). Social pressures on organizational website adoption. Human Communication Research, 26(4), 618-646.
Gowthorpe, C. (2004). Asymmetrical dialogue? Corporate financial reporting via the Internet. Corporate Communications: An International Journal, 9(4), 283-293.
Gul, F. A. & Leung, S. (2004). Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23(5), 351-379.
Huse, M. & Grethe Solberg, A. (2006). Gender-related boardroom dynamics: How Scandinavian women make and can make contributions on corporate boards. Women in Management Review, 21(2), 113-130.
Haniffa, R. M. & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349.
Ismail, T. H. (2002). An empirical investigation of factors influencing voluntary disclosure of financial information on the internet in the GCC countries. Available at SSRN 420700.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Khadaroo, I. (2005). Corporate reporting on the internet: some implications for the auditing profession. Managerial Auditing Journal, 20(6), 578-591.
Lim, S. Matolcsy, Z. & Chow, D. (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 16(3), 555-583.
Marston, C. (2003). Financial reporting on the internet by leading Japanese companies. Corporate communications: An International Journal, 8(1), 23-34.
Shehadeh, E., Aly, D., & Yousef, I. (2021). The impact of boardroom internationalisation on online disclosures of S&P 500. Journal of Financial Reporting and Accounting.
Shan, Y. G. (2019). Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?. Journal of International Accounting, Auditing and Taxation, 34, 30-48.
Shehata, N. F. (2013). How could board diversity influence corporate disclosure. Corporate Board: Role, Duties & Composition, 9 (3).
Xiao, J. Z. Yang, H. & Chow, C. W. (2004). The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy, 23(3), 191-225.
Xiao, Z. Jones, M. J. & Lymer, A. (2002). Immediate trends in Internet reporting. European Accounting Review, 11(2), 245-275.
Yousef, I. (2019). The determinants of capital structure: evidence from GCC and UK real estate sectors. Real Estate Management and Valuation, 27(2), 108-125.
Zahra, S. A., Neubaum, D. O., & Huse, M. (2000). Entrepreneurship in medium-size companies: Exploring the effects of ownership and governance systems. Journal of Management, 26(5), 947-976.
Akbaş, H. E., & Canikli, S. (2019). Determinants of voluntary greenhouse gas emission disclosure: An empirical investigation on Turkish firms. Sustainability, 11(1), 107.
Al-Htaybat, K. (2011). Corporate online reporting in 2010: a case study in Jordan. Journal of Financial Reporting and Accounting, 9(1), 5-26.
Almilia, L. S. (2009). Determining factors of internet financial reporting in Indonesia. Accounting & Taxation, 1(1), 87-99.
Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of corporate internet reporting: evidence from Egypt. Managerial Auditing Journal, 25(2).
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.
Bonson, E., & Escobar Rodríguez, T. (2002). A survey on voluntary disclosure on the internet: empirical evidence from 300 European Union companies.
Boubaker, S., Lakhal, F., & Nekhili, M. (2011). The determinants of web-based corporate reporting in France. Managerial Auditing Journal, 27(2), 126-155.
Carter, D. A. Simkins, B. J. & Simpson, W. G. (2003). Corporate governance, board diversity, and firm value. Financial Review, 38(1), 33-53.
Donnelly, R. & Mulcahy, M. (2008). Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5), 416-429.
Elliott, R. K. (1992). The third wave breaks on the shores of accounting. Accounting Horizons, 6(2), 61.
Elzahar, H., & Hussainey, K. (2012). Determinants of narrative risk disclosures in UK interim reports. The Journal of Risk Finance, 13(2), 133-147.
Enache, L., & Hussainey, K. (2020). The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance. Review of Quantitative Finance and Accounting, 54(2), 413-445.
Flanagin, A. J. (2000). Social pressures on organizational website adoption. Human Communication Research, 26(4), 618-646.
Gowthorpe, C. (2004). Asymmetrical dialogue? Corporate financial reporting via the Internet. Corporate Communications: An International Journal, 9(4), 283-293.
Gul, F. A. & Leung, S. (2004). Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23(5), 351-379.
Huse, M. & Grethe Solberg, A. (2006). Gender-related boardroom dynamics: How Scandinavian women make and can make contributions on corporate boards. Women in Management Review, 21(2), 113-130.
Haniffa, R. M. & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349.
Ismail, T. H. (2002). An empirical investigation of factors influencing voluntary disclosure of financial information on the internet in the GCC countries. Available at SSRN 420700.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Khadaroo, I. (2005). Corporate reporting on the internet: some implications for the auditing profession. Managerial Auditing Journal, 20(6), 578-591.
Lim, S. Matolcsy, Z. & Chow, D. (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 16(3), 555-583.
Marston, C. (2003). Financial reporting on the internet by leading Japanese companies. Corporate communications: An International Journal, 8(1), 23-34.
Shehadeh, E., Aly, D., & Yousef, I. (2021). The impact of boardroom internationalisation on online disclosures of S&P 500. Journal of Financial Reporting and Accounting.
Shan, Y. G. (2019). Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?. Journal of International Accounting, Auditing and Taxation, 34, 30-48.
Shehata, N. F. (2013). How could board diversity influence corporate disclosure. Corporate Board: Role, Duties & Composition, 9 (3).
Xiao, J. Z. Yang, H. & Chow, C. W. (2004). The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy, 23(3), 191-225.
Xiao, Z. Jones, M. J. & Lymer, A. (2002). Immediate trends in Internet reporting. European Accounting Review, 11(2), 245-275.
Yousef, I. (2019). The determinants of capital structure: evidence from GCC and UK real estate sectors. Real Estate Management and Valuation, 27(2), 108-125.
Zahra, S. A., Neubaum, D. O., & Huse, M. (2000). Entrepreneurship in medium-size companies: Exploring the effects of ownership and governance systems. Journal of Management, 26(5), 947-976.