Abstract
The current research investigates whether the difference in the Internet Financial Reporting standard is clarified by corporate governance. A study was carried out on a selection of 48 companies listed on the 2019 Palestine Stock Exchange. An index was also selected from several previous studies to assess the standard of Internet financial reporting. One of the first analytical researches to investigate the relationship between corporate governance and Internet Financial Reporting in Palestine is the latest analysis. Firstly, the scope of disclosure of Internet Financial Reporting in Palestinian businesses appears to be limited. Second, the educational history of boards is greatly related to Internet Financial Reporting. Nevertheless, the board independence coefficient and board audit committee are negligible. Thirdly, an important element in strengthening internet financial reporting standards is a broad audit company. Fourthly, there is a strong positive correlation between the concentration of ownership and financial reporting on the Internet. Companies mainly held by stakeholders are more likely to reveal internet data and to strengthen the reports released. Finally, profitability and market capitalization have a direct connection with Internet Financial Reporting, and Internet Financial Reporting does not justify the composition of the board, board meetings, international investors, and business size.
Highlights
Nowadays, a recent phenomenon regarding financial reporting is known as Internet Financial Reporting (IFR)
This study aims at investigating the factors that may influence Palestinian Corporate Internet Financial Reporting, those listed in the Palestine stock exchange
The current study explores whether the difference in the standard of Internet Financial Reporting is explained by the board features, Audit Company, and ownership structure
Summary
A recent phenomenon regarding financial reporting is known as Internet Financial Reporting (IFR). In order to evaluate the Internet Financial Reporting, some other explanatory variables such as the size of the board, Board meetings, and foreign investors, size of the firm, profitability, and market capitalization are required to be incorporated into the research model. We will briefly explain some important items for: Format: table 1 represents the measurement scheme of the Internet Financial Reporting scale and provides the percent of sample firms disclosing each of the items in the disclosure index.
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