<?xml version="1.0" encoding="UTF-8"?>
<article article-type="Research Article">
  <front>
    <journal-meta>
      <journal-id journal-id-type="publisher">journal-of-information-and-optimization-sciences</journal-id>
      <journal-title-group>
        <journal-title>Journal of Information and Optimization Sciences</journal-title>
      </journal-title-group>
      <issn publication-format="electronic">2169-0103</issn>
      <issn publication-format="print">0252-2667</issn>
      <publisher>
        <publisher-name>Taru Publications</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="doi">10.47974/JIOS-1984</article-id>
      <title-group>
        <article-title>Impact of ownership structure on internet based reporting : A study of BSE-500 Indian companies</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author" corresp="yes">
          <name>
            <surname>Sandhu</surname>
            <given-names>Akasha</given-names>
          </name>
          <aff>Department of Management and Commerce, School of Management and Liberal Studies, The NorthCap University, Gurugram, Haryana, India</aff>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Kaur</surname>
            <given-names>Manpreet</given-names>
          </name>
          <aff>Department of Management, SOIL School of Business Design, Gurugram, Haryana, India</aff>
        </contrib>
      </contrib-group>
      <volume>45</volume>
      <issue>8</issue>
      <fpage>2407</fpage>
      <lpage>2420</lpage>
      <pub-date date-type="pub">
        <day>18</day>
        <month>12</month>
        <year>2024</year>
      </pub-date>
      <abstract>
        <p>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.</p>
      </abstract>
      <kwd-group>
        <kwd>Internet reporting</kwd>
        <kwd>Web-based reporting</kwd>
        <kwd>Corporate governance</kwd>
        <kwd>Voluntary disclosure</kwd>
        <kwd>Ownership structure</kwd>
      </kwd-group>
      <custom-meta-group>
        <custom-meta>
          <meta-name>access</meta-name>
          <meta-value>open</meta-value>
        </custom-meta>
        <custom-meta>
          <meta-name>retracted</meta-name>
          <meta-value>no</meta-value>
        </custom-meta>
      </custom-meta-group>
    </article-meta>
  </front>
</article>
