Matches in SemOpenAlex for { <https://semopenalex.org/work/W160370643> ?p ?o ?g. }
- W160370643 endingPage "108" @default.
- W160370643 startingPage "93" @default.
- W160370643 abstract "AbstractIn the context of agency theory this study investigates the effect of corporate governance (CG) on Internet Financial Reporting (IFR) disclosure in a concentrated ownership environment, such as Italy. We hypothesize that IFR may be explained in term of increasing transparency in order to defend 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 association between IFR and ownership structure. CG is measured by ownership structure, using as a proxy the share held by the first three major shareholders and by managerial ownership, and by board composition, captured through the incidence of independent director (IND) and of a Non-Executive Chair (NEC). IFR is measured taking into consideration the content and format of information present in Investor Relations sections.KeywordsVoluntary disclosureInternet financial reportingIndependent directorManagerial ownershipNon executive chair" @default.
- W160370643 created "2016-06-24" @default.
- W160370643 creator A5069384535 @default.
- W160370643 creator A5073970611 @default.
- W160370643 date "2013-01-01" @default.
- W160370643 modified "2023-09-26" @default.
- W160370643 title "The Impact of Corporate Governance on Internet Financial Reporting in Concentrated Ownership Companies" @default.
- W160370643 cites W1551791931 @default.
- W160370643 cites W1563847995 @default.
- W160370643 cites W1967808875 @default.
- W160370643 cites W1982862420 @default.
- W160370643 cites W1982877645 @default.
- W160370643 cites W1987245422 @default.
- W160370643 cites W1994139964 @default.
- W160370643 cites W1995054511 @default.
- W160370643 cites W2003398768 @default.
- W160370643 cites W2013461537 @default.
- W160370643 cites W2020853056 @default.
- W160370643 cites W2031311885 @default.
- W160370643 cites W2031990090 @default.
- W160370643 cites W2033935103 @default.
- W160370643 cites W2038780018 @default.
- W160370643 cites W2044647853 @default.
- W160370643 cites W2047389616 @default.
- W160370643 cites W2048314043 @default.
- W160370643 cites W2055974881 @default.
- W160370643 cites W2063145034 @default.
- W160370643 cites W2069378407 @default.
- W160370643 cites W2069712330 @default.
- W160370643 cites W2069813183 @default.
- W160370643 cites W2075381618 @default.
- W160370643 cites W2087262284 @default.
- W160370643 cites W2108911901 @default.
- W160370643 cites W2116732355 @default.
- W160370643 cites W2140265517 @default.
- W160370643 cites W2752617332 @default.
- W160370643 cites W3121300940 @default.
- W160370643 cites W3121693921 @default.
- W160370643 cites W3122859634 @default.
- W160370643 cites W3123360561 @default.
- W160370643 cites W3123897291 @default.
- W160370643 cites W3124866554 @default.
- W160370643 cites W3125001043 @default.
- W160370643 cites W3125136621 @default.
- W160370643 cites W3125499115 @default.
- W160370643 cites W3126113241 @default.
- W160370643 cites W4249720144 @default.
- W160370643 doi "https://doi.org/10.1007/978-3-642-37228-5_10" @default.
- W160370643 hasPublicationYear "2013" @default.
- W160370643 type Work @default.
- W160370643 sameAs 160370643 @default.
- W160370643 citedByCount "0" @default.
- W160370643 crossrefType "book-chapter" @default.
- W160370643 hasAuthorship W160370643A5069384535 @default.
- W160370643 hasAuthorship W160370643A5073970611 @default.
- W160370643 hasConcept C10138342 @default.
- W160370643 hasConcept C110875604 @default.
- W160370643 hasConcept C119857082 @default.
- W160370643 hasConcept C120757647 @default.
- W160370643 hasConcept C121955636 @default.
- W160370643 hasConcept C136764020 @default.
- W160370643 hasConcept C144133560 @default.
- W160370643 hasConcept C151730666 @default.
- W160370643 hasConcept C17744445 @default.
- W160370643 hasConcept C199539241 @default.
- W160370643 hasConcept C200707436 @default.
- W160370643 hasConcept C2779343474 @default.
- W160370643 hasConcept C2780148112 @default.
- W160370643 hasConcept C2780233690 @default.
- W160370643 hasConcept C39389867 @default.
- W160370643 hasConcept C41008148 @default.
- W160370643 hasConcept C86803240 @default.
- W160370643 hasConceptScore W160370643C10138342 @default.
- W160370643 hasConceptScore W160370643C110875604 @default.
- W160370643 hasConceptScore W160370643C119857082 @default.
- W160370643 hasConceptScore W160370643C120757647 @default.
- W160370643 hasConceptScore W160370643C121955636 @default.
- W160370643 hasConceptScore W160370643C136764020 @default.
- W160370643 hasConceptScore W160370643C144133560 @default.
- W160370643 hasConceptScore W160370643C151730666 @default.
- W160370643 hasConceptScore W160370643C17744445 @default.
- W160370643 hasConceptScore W160370643C199539241 @default.
- W160370643 hasConceptScore W160370643C200707436 @default.
- W160370643 hasConceptScore W160370643C2779343474 @default.
- W160370643 hasConceptScore W160370643C2780148112 @default.
- W160370643 hasConceptScore W160370643C2780233690 @default.
- W160370643 hasConceptScore W160370643C39389867 @default.
- W160370643 hasConceptScore W160370643C41008148 @default.
- W160370643 hasConceptScore W160370643C86803240 @default.
- W160370643 hasLocation W1603706431 @default.
- W160370643 hasOpenAccess W160370643 @default.
- W160370643 hasPrimaryLocation W1603706431 @default.
- W160370643 hasRelatedWork W2186515585 @default.
- W160370643 hasRelatedWork W2351005961 @default.
- W160370643 hasRelatedWork W2368595148 @default.
- W160370643 hasRelatedWork W2384161363 @default.
- W160370643 hasRelatedWork W2986552796 @default.
- W160370643 hasRelatedWork W3152548757 @default.