IDEAS home Printed from https://ideas.repec.org/a/ris/aarumt/1934.html
   My bibliography  Save this article

Investor Relation, Corporate Governance and Internet Financial Disclosure; Evidence from Pakistan Stock Exchange Listed Companies

Author

Listed:
  • Munir, Rehan
  • Sattar, Nyla

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.

Suggested Citation

  • Munir, Rehan & Sattar, Nyla, 2021. "Investor Relation, Corporate Governance and Internet Financial Disclosure; Evidence from Pakistan Stock Exchange Listed Companies," Audit and Accounting Review, University of Management and Technology, Lahore, Pakistan, vol. 1(2), pages 26-51.
    • Handle: RePEc:ris:aarumt:1934
    as

    Download full text from publisher

    File URL: https://journals.umt.edu.pk/index.php/aar/article/view/1934
    File Function: Full text
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:aarumt:1934. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Asma Amantullah (email available below). General contact details of provider: https://edirc.repec.org/data/sbumtpk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.