Comparison: Financial Factors vs Corporate Governance on IFR
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This report examines the influence of financial factors and corporate governance on Internet Financial Reporting (IFR), focusing on Westpac. It explores the relationship between leverage, firm size, profitability, liquidity, ownership, age, and auditor type, and their impact on IFR practices. The research employs a deductive approach, utilizing secondary data from Westpac's annual reports and corporate governance mechanisms. The literature review synthesizes existing research, highlighting the significance of each factor in shaping IFR. The report aims to understand how financial and governance elements affect IFR, providing a framework for analysis and comparison. The methodology involves an explanatory research design, assessing data from various sources and the company website. Ultimately, the study seeks to identify key determinants of IFR and their relative importance.

Running head: A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON
IFR AND THE EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
A comparison between the effect of financial factors on IFR and the effect of Corporate
Governance factors on IFR
Name of the Student:
Name of the University:
Author’s Note:
IFR AND THE EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
A comparison between the effect of financial factors on IFR and the effect of Corporate
Governance factors on IFR
Name of the Student:
Name of the University:
Author’s Note:
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1
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
Table of Contents
1.0 Introduction...........................................................................................................................2
1.2 Research Aim.........................................................................................................................3
1.3 Research Question.................................................................................................................3
1.4 Conceptual Framework..........................................................................................................4
2.0 Literature Review......................................................................................................................5
2.1 Introduction............................................................................................................................5
2.2 Leverage................................................................................................................................5
2.3 Firm Size................................................................................................................................5
2.4 Profitability............................................................................................................................6
2.5 Liquidity................................................................................................................................6
2.6 Ownership..............................................................................................................................7
2.7 Age.........................................................................................................................................7
2.8 Type of Auditor.....................................................................................................................8
2.9 Summary................................................................................................................................8
3.0 Research Methodology..............................................................................................................9
4.0 Gantt chart...............................................................................................................................10
Reference List................................................................................................................................11
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
Table of Contents
1.0 Introduction...........................................................................................................................2
1.2 Research Aim.........................................................................................................................3
1.3 Research Question.................................................................................................................3
1.4 Conceptual Framework..........................................................................................................4
2.0 Literature Review......................................................................................................................5
2.1 Introduction............................................................................................................................5
2.2 Leverage................................................................................................................................5
2.3 Firm Size................................................................................................................................5
2.4 Profitability............................................................................................................................6
2.5 Liquidity................................................................................................................................6
2.6 Ownership..............................................................................................................................7
2.7 Age.........................................................................................................................................7
2.8 Type of Auditor.....................................................................................................................8
2.9 Summary................................................................................................................................8
3.0 Research Methodology..............................................................................................................9
4.0 Gantt chart...............................................................................................................................10
Reference List................................................................................................................................11

2
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
1.0 Introduction
It can be explained that fully declared and pertinent information plays a vital role in the in
presenting the transparency and responsibility of the management in undertaking the business.
The organizations conventionally make use of a paper-based reporting mechanism in order to
share the information to the stakeholders and generally publish their financial scenario with the
help of the financial statements for the distinct period of time.
The internet financial reporting can be explained as the utilisation of the website of the firm
in order to disseminate the corporate financial and the information related to the performance
(Basuony, & Mohamed 2014). This innovative approach can be explained as the facilitator for
the process of extra equity by collecting efforts of the firms and could be exploited as a new
mechanism which can raise the information sharing process and brings in a larger number of
investors.
Due to the vibrant nature of the business world, the conventional paper reliant corporate
reporting has become less timely and least helpful for the decision makers. The electronic based
process of reporting eliminates the limitations of the paper reliant reports. The organizations can
reap the benefits from the aspect of cost saving and enhance their data in more depth and
breadth. The websites are helpful for the stakeholders in order to gain the financial information
effectively and even provides opportunities for the presentation of the information (Sanad, & Al-
Sartawi 2016). The problems that are associated with the website as a medium of communication
is inclusive of usability, understandability of the data. These components associate to the
characteristics of the information along with the technical components of the medium of
presentation. It is the responsibility of the firm to make sure that the financial data is secured
when it is presented through these channels. The financial factors and the corporate governance
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
1.0 Introduction
It can be explained that fully declared and pertinent information plays a vital role in the in
presenting the transparency and responsibility of the management in undertaking the business.
The organizations conventionally make use of a paper-based reporting mechanism in order to
share the information to the stakeholders and generally publish their financial scenario with the
help of the financial statements for the distinct period of time.
The internet financial reporting can be explained as the utilisation of the website of the firm
in order to disseminate the corporate financial and the information related to the performance
(Basuony, & Mohamed 2014). This innovative approach can be explained as the facilitator for
the process of extra equity by collecting efforts of the firms and could be exploited as a new
mechanism which can raise the information sharing process and brings in a larger number of
investors.
Due to the vibrant nature of the business world, the conventional paper reliant corporate
reporting has become less timely and least helpful for the decision makers. The electronic based
process of reporting eliminates the limitations of the paper reliant reports. The organizations can
reap the benefits from the aspect of cost saving and enhance their data in more depth and
breadth. The websites are helpful for the stakeholders in order to gain the financial information
effectively and even provides opportunities for the presentation of the information (Sanad, & Al-
Sartawi 2016). The problems that are associated with the website as a medium of communication
is inclusive of usability, understandability of the data. These components associate to the
characteristics of the information along with the technical components of the medium of
presentation. It is the responsibility of the firm to make sure that the financial data is secured
when it is presented through these channels. The financial factors and the corporate governance
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A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
has a key role to play in the construction of the internet financial reporting and understanding
these factors can enhance the level of internet financial reporting (Amin, & Mohamed 2016).
This paper has therefore tried to figure out the internet financial reporting of Westpac and how
the corporate governance and the financial factors have an impact on them. The paper would
therefore try to highlight the process that has been used to gather the data and the suggestions
given by other researchers with respect to the impact of the financial factors and corporate
governance of internet financial reporting.
1.2 Research Aim
The aim of the research is the aspect with respect to which the research questions requires to
be framed. The aim of the research comprises of the goals and the targets that has to be achieved
in order to find relevant answers to the research topic and aid in the conclusion of the issue that
has been highlighted. The aim of the paper therefore has been listed as follows:
Understanding the effect of the financial factors and corporate governance on internet
financial reporting of Westpac
1.3 Research Question
This paper has looked to recognise and identify the determinants of internet financial
reporting by understanding the relationship among the impacts of the financial factors of internet
financial reporting on the one side and undertaking a comparison with the impact of corporate
governance on the internet financial reporting. The research question has been given as follows:
Q1. To what level does the financial factors and corporate governance factors have an impact on
the Internet Financial Reporting?
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
has a key role to play in the construction of the internet financial reporting and understanding
these factors can enhance the level of internet financial reporting (Amin, & Mohamed 2016).
This paper has therefore tried to figure out the internet financial reporting of Westpac and how
the corporate governance and the financial factors have an impact on them. The paper would
therefore try to highlight the process that has been used to gather the data and the suggestions
given by other researchers with respect to the impact of the financial factors and corporate
governance of internet financial reporting.
1.2 Research Aim
The aim of the research is the aspect with respect to which the research questions requires to
be framed. The aim of the research comprises of the goals and the targets that has to be achieved
in order to find relevant answers to the research topic and aid in the conclusion of the issue that
has been highlighted. The aim of the paper therefore has been listed as follows:
Understanding the effect of the financial factors and corporate governance on internet
financial reporting of Westpac
1.3 Research Question
This paper has looked to recognise and identify the determinants of internet financial
reporting by understanding the relationship among the impacts of the financial factors of internet
financial reporting on the one side and undertaking a comparison with the impact of corporate
governance on the internet financial reporting. The research question has been given as follows:
Q1. To what level does the financial factors and corporate governance factors have an impact on
the Internet Financial Reporting?
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Leverage
Firm Size
Liquidity
Profitability
Ownership
Type of Auditor
Age of the company
Internet Financial Reporting
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
1.4 Conceptual Framework
The conceptual framework is the tool for analytics with numerous contexts and
variations. It is used make the conceptual variations and the management of the ideas. The strong
conceptual model looks to capture something that is real and this should be done with the help of
easy steps so that it becomes easier to apply and remember. The conceptual framework
highlights the variables that are related to the research topic so that the issues related to the topic
can be assessed and effective answers can be developed. The conceptual framework is given as
follows:
Table 1: Conceptual Framework
(Source: As Created By the Author)
Leverage
Firm Size
Liquidity
Profitability
Ownership
Type of Auditor
Age of the company
Internet Financial Reporting
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
1.4 Conceptual Framework
The conceptual framework is the tool for analytics with numerous contexts and
variations. It is used make the conceptual variations and the management of the ideas. The strong
conceptual model looks to capture something that is real and this should be done with the help of
easy steps so that it becomes easier to apply and remember. The conceptual framework
highlights the variables that are related to the research topic so that the issues related to the topic
can be assessed and effective answers can be developed. The conceptual framework is given as
follows:
Table 1: Conceptual Framework
(Source: As Created By the Author)

5
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
2.0 Literature Review
2.1 Introduction
The review of literature consists of the predictions and the suggestions that has been
provided by other researchers with respect to researches that are similar to the topic. There has
been an observation that internet financial reporting plays a key role in the development of the
functional activities of an organization. Therefore, the factors that have an impact on the internet
financial reporting has to be assessed in order to have an idea about the effectiveness of the
existing internet financial reporting.
2.2 Leverage
The capital structure of an organization ascertains the leverage position. As the
organizations are more dependent on the debt that is present in their capital framework, this
would create increased leverage and wider responsibilities in order to meet the needs of their
long term creditors for precise information (Aljawder, & Sarea 2016). The organizations having
higher level of leverage can be assumed to reveal more data in order to decrease the agency costs
by assuring the shareholders that their interests are secured.
2.3 Firm Size
The company size has been debated to have a positive relationship with internet financial
reporting. Yassin (2017) who have undertaken studies on internet financial reporting has selected
the firm size as one of the key aspects in order to explain the practices related to internet
financial reporting. The agency theory recommends that the larger companies reveal increased
agency costs due to the asymmetry of information among the participants of the market. In order
to lower the agency costs, the bigger organizations reveal a larger flow of the corporate data.
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
2.0 Literature Review
2.1 Introduction
The review of literature consists of the predictions and the suggestions that has been
provided by other researchers with respect to researches that are similar to the topic. There has
been an observation that internet financial reporting plays a key role in the development of the
functional activities of an organization. Therefore, the factors that have an impact on the internet
financial reporting has to be assessed in order to have an idea about the effectiveness of the
existing internet financial reporting.
2.2 Leverage
The capital structure of an organization ascertains the leverage position. As the
organizations are more dependent on the debt that is present in their capital framework, this
would create increased leverage and wider responsibilities in order to meet the needs of their
long term creditors for precise information (Aljawder, & Sarea 2016). The organizations having
higher level of leverage can be assumed to reveal more data in order to decrease the agency costs
by assuring the shareholders that their interests are secured.
2.3 Firm Size
The company size has been debated to have a positive relationship with internet financial
reporting. Yassin (2017) who have undertaken studies on internet financial reporting has selected
the firm size as one of the key aspects in order to explain the practices related to internet
financial reporting. The agency theory recommends that the larger companies reveal increased
agency costs due to the asymmetry of information among the participants of the market. In order
to lower the agency costs, the bigger organizations reveal a larger flow of the corporate data.
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A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
2.4 Profitability
The disclosure of the company looks to raise the value of the company and reduce the
level of risk of being undervalued in the market. The firms with enhanced profitability may
declare greater information in order to address their opportunities and strengths. The investors
theoretically are regraded to perceive the lack of disclosures that are voluntary in nature as a sign
of the poor news of the firm. This discloses the better or aggregate performance of the company
with poor choice incentive to declare. Mohamed, & Basuony (2014) have discovered that the
relationship among internet reporting and profitability of the organization is very much assisted
by the Australian organizations. This outcome is not in line with the one discovered by Khan
(2015). Conversely, past empirical association among the performance of the companies and the
disclosure of the financial information processes have been blended. Therefore, the firms with
enhanced level of profitability are likely to incorporate internet financial reporting from the
companies that are less profitable.
2.5 Liquidity
There exists a positive relationship among the internet financial reporting and the
liquidity ratio of the firms. Basuony, & Mohamed (2014) have cited that firms with increased
liquidity ratio will reveal additional data in order to differentiate themselves from the firms that
has less favourable liquidity. Botti et al., (2014) has discovered that liquidity ratio is one of the
primary indicators for the internet financial reporting among the Australian firms and have
discovered an optimistic relationship among the voluntary utilisation of internet financial
reporting and liquidity ratio. Conversely, the agency theory recommends that firms with lower
liquidity ratio may give out information in order to satisfy the information in order to satisfy the
information demands of the creditors and the shareholders. Khan et al., (2017) discovered that
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
2.4 Profitability
The disclosure of the company looks to raise the value of the company and reduce the
level of risk of being undervalued in the market. The firms with enhanced profitability may
declare greater information in order to address their opportunities and strengths. The investors
theoretically are regraded to perceive the lack of disclosures that are voluntary in nature as a sign
of the poor news of the firm. This discloses the better or aggregate performance of the company
with poor choice incentive to declare. Mohamed, & Basuony (2014) have discovered that the
relationship among internet reporting and profitability of the organization is very much assisted
by the Australian organizations. This outcome is not in line with the one discovered by Khan
(2015). Conversely, past empirical association among the performance of the companies and the
disclosure of the financial information processes have been blended. Therefore, the firms with
enhanced level of profitability are likely to incorporate internet financial reporting from the
companies that are less profitable.
2.5 Liquidity
There exists a positive relationship among the internet financial reporting and the
liquidity ratio of the firms. Basuony, & Mohamed (2014) have cited that firms with increased
liquidity ratio will reveal additional data in order to differentiate themselves from the firms that
has less favourable liquidity. Botti et al., (2014) has discovered that liquidity ratio is one of the
primary indicators for the internet financial reporting among the Australian firms and have
discovered an optimistic relationship among the voluntary utilisation of internet financial
reporting and liquidity ratio. Conversely, the agency theory recommends that firms with lower
liquidity ratio may give out information in order to satisfy the information in order to satisfy the
information demands of the creditors and the shareholders. Khan et al., (2017) discovered that
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A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
firms with lower liquidity give out additional information in their annual report. For the
intention of the paper, more liquid companies are more likely to reveal more information on their
websites than the firms that are less liquid.
2.6 Ownership
The firms with widely held ownership are likely to incorporate the internet financial
reporting than the firms with closely handed ownership. Abdullah et al., (2017) discovered that
the level of financial reporting on the internet rises with the ownership dispersion assisting the
agency theory hypothesis. By looking at the perspective of the dispersion, increasingly focused
shareholders motivates the practices of the voluntary disclosures. An increased number of
substantial stakeholders reveal that a more focused company ownership and addresses an
effective level of corporate governance technique. This has been due to pressure created from the
extensive shareholders on the companies and thereby decreasing the supervising costs of the
shareholders and lessening the hazard issues.
2.7 Age
The literature explains that age of listing of the firm impacts positively the level of
internet financial reporting. The history of operations of the firm has been found to have an
impact on the extent of declaration of the information in the brochures. According to Pillai, &
Al-Malkawi (2017), a younger firm may undergo an increased level of competitive disadvantage
if it declares various items like the data related to the research, expenses associated with
development and the capital expenses. Therefore, older firms are more likely to have effective
reporting systems which indicates that full declaration is inexpensive for them.
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
firms with lower liquidity give out additional information in their annual report. For the
intention of the paper, more liquid companies are more likely to reveal more information on their
websites than the firms that are less liquid.
2.6 Ownership
The firms with widely held ownership are likely to incorporate the internet financial
reporting than the firms with closely handed ownership. Abdullah et al., (2017) discovered that
the level of financial reporting on the internet rises with the ownership dispersion assisting the
agency theory hypothesis. By looking at the perspective of the dispersion, increasingly focused
shareholders motivates the practices of the voluntary disclosures. An increased number of
substantial stakeholders reveal that a more focused company ownership and addresses an
effective level of corporate governance technique. This has been due to pressure created from the
extensive shareholders on the companies and thereby decreasing the supervising costs of the
shareholders and lessening the hazard issues.
2.7 Age
The literature explains that age of listing of the firm impacts positively the level of
internet financial reporting. The history of operations of the firm has been found to have an
impact on the extent of declaration of the information in the brochures. According to Pillai, &
Al-Malkawi (2017), a younger firm may undergo an increased level of competitive disadvantage
if it declares various items like the data related to the research, expenses associated with
development and the capital expenses. Therefore, older firms are more likely to have effective
reporting systems which indicates that full declaration is inexpensive for them.

8
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
2.8 Type of Auditor
The firms that have been audited by the domestic audit companies with international
affiliation are more likely to implement internet financial reporting than the firm that have been
audited by the local firms who do not have any international affiliation. Almilia (2015) has
recommended that the quality of the audit is a key factor in developing the overall reporting
mechanism of a firm. Certain studies have provided evidence that a positive relationship among
the kind of auditor and the level of declaration.
2.9 Summary
The literature therefore explains that these variables are the key financial and corporate
governance factors with the help of which internet financial reporting can be enhanced. Each of
the variables have their own traits and therefore has a key role to play during the development of
the internet financial reporting.
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
2.8 Type of Auditor
The firms that have been audited by the domestic audit companies with international
affiliation are more likely to implement internet financial reporting than the firm that have been
audited by the local firms who do not have any international affiliation. Almilia (2015) has
recommended that the quality of the audit is a key factor in developing the overall reporting
mechanism of a firm. Certain studies have provided evidence that a positive relationship among
the kind of auditor and the level of declaration.
2.9 Summary
The literature therefore explains that these variables are the key financial and corporate
governance factors with the help of which internet financial reporting can be enhanced. Each of
the variables have their own traits and therefore has a key role to play during the development of
the internet financial reporting.
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A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
3.0 Research Methodology
In order to have an idea about the correlation among the impact of financial factors on
internet financial reporting and the impact on corporate governance on internet financial
reporting, the annual report and various other resources with respect to the internet financial
reporting of Westpac. The paper would gather information from the secondary sources like the
annual report of Westpac where the financial summary of the last five years of the firm have
been taken into consideration (Miniaoui, & Oyelere 2013). The corporate governance
mechanism of Westpac have even been considered so that extensive idea about the impact of
internet financial reporting can be undertaken in an effective manner.
The research approach that would be used in this paper would a deductive approach as
assessment of the data that have been gathered from various internet sources will be exploited.
The paper would make use of the explanatory research design as this method would explain the
financial factors and the corporate governance factors that can enhance the activities of internet
financial reporting (Keliwon et al., 2014). The researcher would look into the company website
of Westpac and thereby assess the factors associated with the internet financial reporting. The
secondary data that has been gathered for the paper would be used for the purpose completing
the research. The paper would even make use of the quantitative research method.
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
3.0 Research Methodology
In order to have an idea about the correlation among the impact of financial factors on
internet financial reporting and the impact on corporate governance on internet financial
reporting, the annual report and various other resources with respect to the internet financial
reporting of Westpac. The paper would gather information from the secondary sources like the
annual report of Westpac where the financial summary of the last five years of the firm have
been taken into consideration (Miniaoui, & Oyelere 2013). The corporate governance
mechanism of Westpac have even been considered so that extensive idea about the impact of
internet financial reporting can be undertaken in an effective manner.
The research approach that would be used in this paper would a deductive approach as
assessment of the data that have been gathered from various internet sources will be exploited.
The paper would make use of the explanatory research design as this method would explain the
financial factors and the corporate governance factors that can enhance the activities of internet
financial reporting (Keliwon et al., 2014). The researcher would look into the company website
of Westpac and thereby assess the factors associated with the internet financial reporting. The
secondary data that has been gathered for the paper would be used for the purpose completing
the research. The paper would even make use of the quantitative research method.
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A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
4.0 Gantt chart
Research Activities 1-2 2-4 4-6 6-8 8-10 10-12 12-14
Research Topic
Determination of Aims and
Objectives
Development of Research Questions
Review of Literatures
Development of Research Design
Collection of Secondary Data
Analysis of Secondary Data
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
4.0 Gantt chart
Research Activities 1-2 2-4 4-6 6-8 8-10 10-12 12-14
Research Topic
Determination of Aims and
Objectives
Development of Research Questions
Review of Literatures
Development of Research Design
Collection of Secondary Data
Analysis of Secondary Data

11
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
Reference List
Abdullah, M. D. F., Ardiansah, M. N., & Hamidah, N. (2017). The Effect of Company Size,
Company Age, Public Ownership and Audit Quality on Internet Financial
Reporting. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS
AND BUSINESS, 1(2), 153-166.
Aljawder, N. A., & Sarea, A. M. (2016). Determinations of Internet Financial Reporting:
Evidence form Bahrain Bourse. Jordan Journal of Business Administration, 12(4).
Almilia, L. S. (2015). Comparing internet financial reporting practices: Indonesia, Malaysia,
Singapore, Japan and Australia. International Journal of Business Information
Systems, 20(4), 477-495.
Amin, H. M., & Mohamed, E. K. (2016). Auditors’ perceptions of the impact of continuous
auditing on the quality of Internet reported financial information in Egypt. Managerial
Auditing Journal, 31(1), 111-132.
Basuony, M. A., & Mohamed, E. K. (2014). Determinants of internet financial disclosure in
GCC countries. Asian Journal of Finance & Accounting, 6(1), 70.
Basuony, M., & Mohamed, E. (2014). Board composition, Ownership Concentration, and
Voluntary Internet Disclosure by MSM-Listed Companies. Corporate Board: Roles,
Duties and Composition, 10(1), 60-70.
Botti, L., Boubaker, S., Hamrouni, A., & Solonandrasana, B. (2014). Corporate governance
efficiency and internet financial reporting quality. Review of Accounting and
Finance, 13(1), 43-64.
A COMPARISON BETWEEN THE EFFECT OF FINANCIAL FACTORS ON IFR AND THE
EFFECT OF CORPORATE GOVERNANCE FACTORS ON IFR
Reference List
Abdullah, M. D. F., Ardiansah, M. N., & Hamidah, N. (2017). The Effect of Company Size,
Company Age, Public Ownership and Audit Quality on Internet Financial
Reporting. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS
AND BUSINESS, 1(2), 153-166.
Aljawder, N. A., & Sarea, A. M. (2016). Determinations of Internet Financial Reporting:
Evidence form Bahrain Bourse. Jordan Journal of Business Administration, 12(4).
Almilia, L. S. (2015). Comparing internet financial reporting practices: Indonesia, Malaysia,
Singapore, Japan and Australia. International Journal of Business Information
Systems, 20(4), 477-495.
Amin, H. M., & Mohamed, E. K. (2016). Auditors’ perceptions of the impact of continuous
auditing on the quality of Internet reported financial information in Egypt. Managerial
Auditing Journal, 31(1), 111-132.
Basuony, M. A., & Mohamed, E. K. (2014). Determinants of internet financial disclosure in
GCC countries. Asian Journal of Finance & Accounting, 6(1), 70.
Basuony, M., & Mohamed, E. (2014). Board composition, Ownership Concentration, and
Voluntary Internet Disclosure by MSM-Listed Companies. Corporate Board: Roles,
Duties and Composition, 10(1), 60-70.
Botti, L., Boubaker, S., Hamrouni, A., & Solonandrasana, B. (2014). Corporate governance
efficiency and internet financial reporting quality. Review of Accounting and
Finance, 13(1), 43-64.
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