Investor Relations, Corporate Governance and Internet Financial Reporting (IFR) Disclosure: Evidence from Companies Listed on Pakistan Stock Exchange (PSX)

Rehan Munir and Nyla Sattar

Audit and Accounting Review, 2021, vol. 1, issue 2, 26-51

Abstract: Corporate governance is a system of rules and practices through which a business is directed and controlled. It also assists in balancing the interests of various corporate stakeholders. Earlier studies constructed certain instruments to achieve good corporate governance. In line with earlier studies, the main aim of the current study is to investigate the impact of investor relations and corporate governance on the internet financial reporting (IFR) disclosure. Quantitative data of the selected companies were analyzed. The results showed that ownership diffusion, type of auditor, firm size, and profitability of the firm have a positive and significant relationship with IFR, whereas institutional ownership and type of business activity are negatively associated with it. This study is useful for all types of stakeholders and specifically for policymakers, as well as for the academia.

Keywords: business activity; corporate governance; institutional ownership; internet financial disclosure (IFR); profitability (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ris:aarumt:2059

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