The impact of corporate governance on Internet Financial Reporting in Concentrated ownership companies
- Authors: Baskerville R;De Marco M;Spagnoletti P; Mazzotta R; Bronzetti G
- Publication year: 2013
- Type: Capitolo o Saggio
- OA Link: http://hdl.handle.net/10447/513077
Abstract
In the context of agency theory this study investigates the effect of corporate governance (CG) on Internet Fianncial Reporting disclosure (IFR) in concentrated ownership envitonment, such as Italy. We hypothesize that IFR may be explain in term of increasing trasparency in order to defen minority shareholder interest, so we predict, and find, a positive association between the extent of a firm's IFR and its CG and a negative assocaition between IFR and ownership structure.