Determinants of Corporate Governance Internet Reporting.

      Аннотация: Failure of gaint corporations in the world recently have compounded pressure on control & reporting style. These led to the establishment of legislative issues with respect to corporate governance compliance. The studies on factors which influence compliance levels have shown mixed findings. Very litle academic literature exists on this arena. This book therefore, provides exploration on factors which influence corporate governance complience. Another notable feature of this work is reasons for prior studies mixed findings. This work employed content analysis using multiple regressions. Findings reveals that the compostion of non-executive directors, liquidity, firm size and leverage significantly influences disclosure level. The analysis should held shed light on this new and existing literature and should be especially useful to researchers and professionals in accounting, finance and business administration fields. Its usefulness, however, is not confined to academicians alone, but also can be of special interest to practitioners in the field.

Ключевые слова: Disclosure index, Corporate Governance, Content Analysis, Internete Reporting, Factors, Determinants