The relationship between corporate governance mechanisms and internet financial reporting in Iran

Abstract

Purpose

The purpose of this study is to investigate the influence of the ownership of institutional shareholders, the proportion of non-executive members, the percentage of ownership of major shareholders, the duality of the tasks of chief executive officer and chairman of the board of director, financial leverage, the amount of the remuneration of the board of director, the company’s life and the amount of export on internet financial reporting.

Design/methodology/approach

For this purpose, the authors surveyed the 301 listed companies on Tehran Stock Exchange in 2015. The statistical method used to test the hypothesis of the study was cross-sectional data.

Findings

The results indicate the negative impact of ratio of non-executive members and the positive impact of financial leverage, size, liquidity and the life of the company in stock, over internet financial reporting.

Originality/value

The current study is almost the first study which is conducted in a developing country, and the results may helpful to the other developing nations.

Citation

Nassir Zadeh, F., Salehi, M. and Shabestari, H. (2018), "The relationship between corporate governance mechanisms and internet financial reporting in Iran", Corporate Governance, Vol. 18 No. 6, pp. 1021-1041. https://doi.org/10.1108/CG-06-2017-0126