Internet financial reporting adoption: Exploring the influence of board role performance and isomorphic forces

Juma Bananuka, Sadress Night, Muhammed Ngoma and Grace Muganga Najjemba
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Juma Bananuka: Makerere University Business School, Makerere University, Kampala, Uganda
Sadress Night: Makerere University Business School, Makerere University, Kampala, Uganda
Muhammed Ngoma: Makerere University Business School, Makerere University, Kampala, Uganda
Grace Muganga Najjemba: Makerere University Business School, Makerere University, Kampala, Uganda

Journal of Economics, Finance and Administrative Science, 2019, vol. 24, issue 48, 266-287

Abstract: This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting. The results suggest that board role performance and isomorphic forces are significant predictors of internet financial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board are positively and significantly associated with internet financial reporting unlike the service role. Only the coercive isomorphism is positively and significantly associated with internet financial reporting unlike the normative and mimetic isomorphism

Keywords: Internet financial reporting; Isomorphic forces (search for similar items in EconPapers)
JEL-codes: C12 C21 C42 G18 G38 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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