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Journal of Information and Optimization Sciences cover
Open Access ·Peer-reviewed·ISSN (Online): 2169-0103·ISSN (Print): 0252-2667

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Monthly Journal: Publishes theoretical and applied research on topics in information and optimization sciences.

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Open Access Research Article

Impact of ownership structure on internet based reporting : A study of BSE-500 Indian companies

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pp. 2407–2420Vol. 45Issue 8November 2024DOI: 10.47974/JIOS-1984XML
Received:
07 Feb 2024
Published Online:
18 Dec 2024
Article type:
Research Article
Language:
EN
Article no.:
JIOS-1984
Pages:
2407–2420

Abstract

The present study endeavours to examine the effect of ownership structure on internet reporting practices of 500 Indian firms listed on the Bombay Stock Exchange (BSE). To capture internet reporting practices internet disclosure index was prepared comprising 136 items. The study uses regression analysis to capture the impact of board characteristics, audit committee characteristics and ownership structure on corporate internet reporting (CIR), controlling the impact of firm characteristics. The findings revealed that companies that have concentrated ownership have less tendency to provide online disclosures. The findings acknowledge the presence of audit committees in fostering disclosure transparency. The study is expected to offer valuable insights to the domain of CIR by examining its relationship with corporate governance mechanisms in Indian context.

Keywords

Subject Classifications

91G50

References

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