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Commenced in January 2007 Frequency: Monthly Edition: International Publications Count: 30472

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The Effects of the Corporate Governance on the Level of Internet Financial Reporting: Evidence from Turkish Companies
Internet financial reporting and corporate governance issues are in the focus of academic and professional studies due to their attributed importance by stakeholders of corporations. Major aim of this study is to reveal the relationship between internet financial reporting which is held as dependent variable and some indicators of corporate governance such as the ratio of managerial ownership, blockholder ownership, number of independent members in the board of directors, frequency of meetings by audit committee and education level of audit committee members which are held as independent variables. Main purpose is to reveal the effect of corporate governance on the voluntary efforts of Internet Financial reporting. The scope of the research is limited to the Turkish Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and findings which are generated by means of SPSS software are revealed in results section and interpreted in conclusions.
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[1] Wagenhofer, A., “Economic Consequences of Internet Financial Reporting” Schmalenbach Business Review, 2003, Vol 55 262-279.
[2] Debreceny, R., Gray, G., Rahman, A., “The determinants of Internet financial reporting” Journal of Accounting and Public Policy 21 (2002) 371-394.
[3] Bozcuk, A.E., Aslan, S., Arzova, S.B., “Internet Financial Reporting in Turkey” EuroMed Journal of Business. Vol:6, Issue:3 313-323, 2011.
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[5] Jones, M.J., Xiao, J.Z., “Financial reporting on the Internet by 2010: a consensus view” Accounting Forum. 28 (2004) 237-263.
[6] Bushman, R.M., Smith, A.J., “Transparency, Financial Accounting Information, and Corporate Governance” FRBNY Economic Policy Review, April 2003.
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[8] Ashbaugh, H., Johnstone, K.M., Warfield, T.D., “Corporate reporting on the internet” Accounting Horizone. 13 (3), 241-257, (1999).
[9] Ojah, K., Mokoteli, T.M., “Internet financial reporting, infrastructures and corporate governance: An international analysis” Review of Development Finance. 2 (2012) 69-83.
[10] Puspitaningrum, D., Atmini, S., “Corporate governance mechanism and the level of internet financial reporting: Evidence from Indonesian companies” Procedia Economics and Finance. 2 (2012) 157-166.
[11] Yap, K.H., Saleh, Z., Abessi, M., “International Financial Reporting and Corporate Governance in Malaysia” Australian Journal of Basic and Applied Sciences. 5 (10) 1273-1289, 2011.
[12] Ezat, A. (2009) “The Impact of Corporate Governance on the Timeliness of Corporate Internet Reporting by Egyptian Listed Companies”. Proceedings of the Postgraduate Symposium (176-199). University of Plymouth Faculty of Social Science and Business.
[13] Abdelsalam, H.O., Street, D.L., “Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies” Journal of International Accounting, Auditing and Taxation. Vol 6 111- 130 (2007).
[14] Yap, K.H., Saleh, Z., Abessi, M., “International Financial Reporting and Corporate Governance in Malaysia” Australian Journal of Basic and Applied Sciences.5 (10) 1273-1289, 2011.
[15] Kula, V., “Kurumsal Yönetim: Sorunun Boyutları ve Beklenen Gelişmeler. C. C. Aktaniçinde, Kurumsal Şirket Yönetimi (s. 101-127). Ankara: Sermaye Piyasası Kurulu, (2006).
[16] Suer, H., “İMKB'de Kurumsal Yönetim ve Firma Değeri İlişkisinin Modellenmesine İlişkin Bir Uygulama. Doktora Tezi”. İstanbul: İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, (2011).
[17] Abbott, L.J., Parker, S., Peter, G.F., Raghunandan, K., “The Association between Audit Committee Characteristics and Audit Fees”. Auditing: A Journal of Practice and Theory. 22 (2) 17-32, (2003).
[18] Qasim, A., “Corporate Governance Mechanisms and Web-Based Investor Relations Activities: an Empirical Examination on Companies Listed in Abu Dhabi Stock Exchange” Research Journal of Finance and Accounting. 6-14, (2014).
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[20] Loukas,S., Corporate Reporting on the Internet in a European Emerging Capital Market: The Greek Case”, European Journal of Economics, Finance and Administrative Sciences , 1-23, (2006).
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