Financial & Corporate Governance Factors-Free-Samples for Students

Question: Compare the Effects of Financial and Corporate Governance Factors on Internet Financial Reporting (IFR). Answer: Field of Research: Determinants of Internet Financial Reporting (IFR) in a new look- a comparison between the effect of financial factors on IFR and the effect of Corporate Governance factors on IFR. A clear understanding of the determinants IFR is lacking in the literature. Many researchers have in the recent past tried to study the determinants of IFR but the issue has not been fully captured. It is against this backdrop that this study seeks to interrogate the determinants of IFR by comparing the effects of financial factors and corporate governance on IFR to understand the extent to which each factor determines the IFR. Secondary Data: Readily available data from the Westpac Group is retrievable at: https://www.westpac.com.au/content/dam/public/wbc/documents/pdf/aw/ic/2017_Westpac_Annual_Report_Web_ready__Bookmarked.pdf . This data will help measure the impacts of financial factors like profitability and corporate governance on IFR like percentage of shareholders involved. Readily accessible data on the financial results factors affecting IFR in Westpac Group is retrievable at: https://www.westpac.com.au/content/dam/public/wbc/documents/pdf/aw/ic/2017_Full_Year_Template_Full_FINAL.xlsx Research Question: This study seeks to establish the determinants of Internet Financial Reporting (IFR) by interrogating the relationship between the effects of financial factors on IFR on one hand and comparing it with the relationship between the effects of corporate governance factors on IFR on the other. Specifically, To what extent does financial factors and corporate governance factors affects Internet Financial Reporting? Search Terms: financial reporting, accounting information, internet, disclosure, corporate governance factors, IFR and financial factors Merged Articles and References List: Albeit Agboola Salawu (2012) gives some insights into the determinants of IFR, their study is only limited to the two major factors influencing IFR as firms size and type of auditors but they are silent of comparing corporate governance factors and financial factors. Taking a more general approach, Debreceny, Gray Rahman, (2003) sought out to compare both financial factors and corporate governance on IFR. References Agboola, A. A., Salawu, M. K. (2012). The determinants of internet financial reporting: Empirical evidence from Nigeria. Almilia, L. S. (2010). Financial and Non-financial Factors Influencing Internet Financial and Sustainability Reporting (Ifsr) in Indonesia Stock Exchange. Journal of Indonesian Economy and Business, 25(2), 201-221. Debreceny, R., Gray, G. L., Rahman, A. (2003). The determinants of Internet financial reporting. Journal of accounting and public policy, 21(4), 371-394. Kelton, A. S., Yang, Y. W. (2008). The impact of corporate governance on Internet financial reporting. Journal of accounting and Public Policy, 27(1), 62-87. Kelton, A. S., Yang, Y. W. (2008). The impact of corporate governance on Internet financial reporting. Journal of accounting and Public Policy, 27(1), 62-87. Oyelere, P., Laswad, F., Fisher, R. (2003). Determinants of internet financial reporting by New Zealand companies. Journal of International Financial Management Accounting, 14(1), 26-63.