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The impact of firm characteristics and corporate governance attributes on internet investor relations - evidence from Bahrain

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  • Abdelmohsen M. Desoky
  • Gehan A. Mousa

Abstract

The study examined the relationships between firm characteristics and corporate governance (CG) attributes and IR disclosure among companies listed on Bahrain Stock Exchange (BSE). An index of 31 items of IR disclosure was used. It was found that of the 40 companies included in this study, 34 (85%) had accessible websites and of the 34 companies, only 9 (26.47%) companies had a separate section for IR information in their websites. On average, the level of IR disclosure by Bahraini listed companies is relatively high. The univariate statistics showed that there is a significant positive relationship between the IR disclosure index and firm size, board size, and board composition. The finding however revealed a negative relationship between IR disclosure index and firm type and firm performance.

Suggested Citation

  • Abdelmohsen M. Desoky & Gehan A. Mousa, 2013. "The impact of firm characteristics and corporate governance attributes on internet investor relations - evidence from Bahrain," International Journal of Business and Emerging Markets, Inderscience Enterprises Ltd, vol. 5(2), pages 119-147.
    • Handle: RePEc:ids:ijbema:v:5:y:2013:i:2:p:119-147
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    Cited by:

    1. Richard Akisimire & Ernest Abaho & Maureen Tweyongyere, 2020. "CEO Duality and Financial Performance: Testing the Moderating Role of Firm Age: Evidence from a Developing Economy," Journal of Economics and Behavioral Studies, AMH International, vol. 12(3), pages 53-64.
    2. Yousef Ali Alwardat, 2020. "Internet Financial Reporting Disclosure in the Saudi Listed Manufacturing Companies," Business and Management Research, Business and Management Research, Sciedu Press, vol. 9(3), pages 1-13, September.
    3. Aderemi Olalere ADEBAYO, 2021. "Factors Influencing Internet Financial Reporting Among Non-Financial Listed Firms In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 13-25.

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