{"id":"https://openalex.org/W1990656241","doi":"https://doi.org/10.1108/raf-11-2012-0117","title":"Corporate governance efficiency and internet financial reporting quality","display_name":"Corporate governance efficiency and internet financial reporting quality","publication_year":2014,"publication_date":"2014-01-30","ids":{"openalex":"https://openalex.org/W1990656241","doi":"https://doi.org/10.1108/raf-11-2012-0117","mag":"1990656241"},"language":"en","primary_location":{"id":"doi:10.1108/raf-11-2012-0117","doi":"https://doi.org/10.1108/raf-11-2012-0117","is_oa":false,"landing_page_url":"https://doi.org/10.1108/raf-11-2012-0117","pdf_url":null,"source":{"id":"https://openalex.org/S95074589","display_name":"Review of Accounting and Finance","issn_l":"1475-7702","issn":["1475-7702","1758-7700"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5018781819","display_name":"Laurent Botti","orcid":"https://orcid.org/0000-0001-6861-8796","observed_orcids":["https://orcid.org/0000-0001-6861-8796"]},"institutions":[{"id":"https://openalex.org/I151295451","display_name":"Universit\u00e9 de Perpignan","ror":"https://ror.org/03am2jy38","country_code":"FR","type":"education","lineage":["https://openalex.org/I151295451"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Laurent Botti","raw_affiliation_strings":["CAEPEM EA 4606, University of Perpignan via Domitia, Perpignan, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CAEPEM EA 4606, University of Perpignan via Domitia, Perpignan, France","institution_ids":["https://openalex.org/I151295451"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081676508","display_name":"Sabri Boubaker","orcid":"https://orcid.org/0000-0002-6416-2952","observed_orcids":["https://orcid.org/0000-0002-6416-2952"]},"institutions":[{"id":"https://openalex.org/I4405278519","display_name":"P\u00f4le de recherche et d'enseignement sup\u00e9rieur Universit\u00e9 Paris-Est","ror":"https://ror.org/005hkz789","country_code":"FR","type":"education","lineage":["https://openalex.org/I2800365227","https://openalex.org/I4405278519"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Sabri Boubaker","raw_affiliation_strings":["Champagne Business School, Groupe ESC Troyes, Troyes, France IRG, Universit\u00e9 Paris Est, Paris, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Champagne Business School, Groupe ESC Troyes, Troyes, France IRG, Universit\u00e9 Paris Est, Paris, France","institution_ids":["https://openalex.org/I4405278519"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061863874","display_name":"Amal Hamrouni","orcid":"https://orcid.org/0000-0002-2382-4825","observed_orcids":["https://orcid.org/0000-0002-2382-4825"]},"institutions":[{"id":"https://openalex.org/I151295451","display_name":"Universit\u00e9 de Perpignan","ror":"https://ror.org/03am2jy38","country_code":"FR","type":"education","lineage":["https://openalex.org/I151295451"]},{"id":"https://openalex.org/I8636806","display_name":"University of Sousse","ror":"https://ror.org/00dmpgj58","country_code":"TN","type":"education","lineage":["https://openalex.org/I8636806"]}],"countries":["FR","TN"],"is_corresponding":false,"raw_author_name":"Amal Hamrouni","raw_affiliation_strings":["CAEPEM EA 4606, University of Perpignan via Domitia, Perpignan, France University of Sousse, Sousse, Tunisia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CAEPEM EA 4606, University of Perpignan via Domitia, Perpignan, France University of Sousse, Sousse, Tunisia","institution_ids":["https://openalex.org/I151295451","https://openalex.org/I8636806"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080233386","display_name":"Bernardin Solonandrasana","orcid":"https://orcid.org/0000-0002-7480-9406","observed_orcids":["https://orcid.org/0000-0002-7480-9406"]},"institutions":[{"id":"https://openalex.org/I151295451","display_name":"Universit\u00e9 de Perpignan","ror":"https://ror.org/03am2jy38","country_code":"FR","type":"education","lineage":["https://openalex.org/I151295451"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Bernardin Solonandrasana","raw_affiliation_strings":["CAEPEM EA 4606, University of Perpignan via Domitia, Perpignan, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CAEPEM EA 4606, University of Perpignan via Domitia, Perpignan, France","institution_ids":["https://openalex.org/I151295451"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.4892,"has_fulltext":false,"cited_by_count":70,"citation_normalized_percentile":{"value":0.97486898,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"13","issue":"1","first_page":"43","last_page":"64"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9121000170707703,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9121000170707703,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0640999972820282,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.007899999618530273,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internet-financial-reporting","display_name":"internet financial reporting","score":0.8429999947547913},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7739999890327454},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.9430000185966492},{"id":"https://openalex.org/keywords/board-efficiency","display_name":"board efficiency","score":0.6399999856948853},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.6389999985694885},{"id":"https://openalex.org/keywords/executive-monitoring","display_name":"executive monitoring","score":0.7739999890327454},{"id":"https://openalex.org/keywords/board-committees","display_name":"board committees","score":0.671999990940094},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.5640000104904175},{"id":"https://openalex.org/keywords/french-listed-firms","display_name":"French listed companies","score":0.7730000019073486}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7123660445213318},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7016791105270386},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6461960077285767},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6248675584793091},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.5710626840591431},{"id":"https://openalex.org/C22088475","wikidata":"https://www.wikidata.org/wiki/Q647974","display_name":"Data envelopment analysis","level":2,"score":0.5500062704086304},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5243842005729675},{"id":"https://openalex.org/C27158222","wikidata":"https://www.wikidata.org/wiki/Q5532422","display_name":"Generalizability theory","level":2,"score":0.5078957676887512},{"id":"https://openalex.org/C2778571376","wikidata":"https://www.wikidata.org/wiki/Q1355821","display_name":"Frontier","level":2,"score":0.47545215487480164},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.436817467212677},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.42193859815597534},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3921501934528351},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C126255220","wikidata":"https://www.wikidata.org/wiki/Q141495","display_name":"Mathematical optimization","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1108/raf-11-2012-0117","doi":"https://doi.org/10.1108/raf-11-2012-0117","is_oa":false,"landing_page_url":"https://doi.org/10.1108/raf-11-2012-0117","pdf_url":null,"source":{"id":"https://openalex.org/S95074589","display_name":"Review of Accounting and Finance","issn_l":"1475-7702","issn":["1475-7702","1758-7700"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting and Finance","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-01158140v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-01158140","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.emeraldinsight.com/doi/abs/10.1108/RAF-11-2012-0117","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:eme:raf000:raf-11-2012-0117","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/RAF-11-2012-0117.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:rafpps:v:13:y:2014:i:1:p:43-64","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/RAF-11-2012-0117/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":61,"referenced_works":["https://openalex.org/W206890942","https://openalex.org/W1499782369","https://openalex.org/W1520654668","https://openalex.org/W1538913620","https://openalex.org/W1550980052","https://openalex.org/W1965159001","https://openalex.org/W1973628894","https://openalex.org/W1979369088","https://openalex.org/W1979611065","https://openalex.org/W1981476721","https://openalex.org/W1981785312","https://openalex.org/W1990697551","https://openalex.org/W1999701180","https://openalex.org/W2001413637","https://openalex.org/W2003398768","https://openalex.org/W2004061262","https://openalex.org/W2008040525","https://openalex.org/W2008974923","https://openalex.org/W2018581816","https://openalex.org/W2020853056","https://openalex.org/W2028261688","https://openalex.org/W2030002135","https://openalex.org/W2031990090","https://openalex.org/W2043298609","https://openalex.org/W2047389616","https://openalex.org/W2054644951","https://openalex.org/W2057843963","https://openalex.org/W2070301143","https://openalex.org/W2075288496","https://openalex.org/W2076452041","https://openalex.org/W2083278646","https://openalex.org/W2087262284","https://openalex.org/W2091841338","https://openalex.org/W2093228365","https://openalex.org/W2093880653","https://openalex.org/W2101376317","https://openalex.org/W2108377819","https://openalex.org/W2111562586","https://openalex.org/W2113987915","https://openalex.org/W2116732355","https://openalex.org/W2120104556","https://openalex.org/W2121986945","https://openalex.org/W2122975164","https://openalex.org/W2140265517","https://openalex.org/W2142947888","https://openalex.org/W2148064970","https://openalex.org/W2149134878","https://openalex.org/W2157720167","https://openalex.org/W2160017602","https://openalex.org/W2167175870","https://openalex.org/W2171983833","https://openalex.org/W2752617332","https://openalex.org/W3021889044","https://openalex.org/W3122149398","https://openalex.org/W3123180589","https://openalex.org/W3124457484","https://openalex.org/W3125268367","https://openalex.org/W3125478915","https://openalex.org/W3125499115","https://openalex.org/W3125746254","https://openalex.org/W4255207779"],"related_works":["https://openalex.org/W3121676820","https://openalex.org/W7111347779","https://openalex.org/W4384133623","https://openalex.org/W2196976930","https://openalex.org/W2795101350","https://openalex.org/W2031990090","https://openalex.org/W2581013564","https://openalex.org/W3102520288","https://openalex.org/W7118125931","https://openalex.org/W4206935127"],"abstract_inverted_index":{"Purpose":[0],"\u2013":[1,24,52,190,236],"This":[2,222],"paper":[3,238],"aims":[4],"to":[5,43,83,230],"shed":[6],"some":[7],"light":[8],"on":[9,35,66,242],"the":[10,44,61,67,93,96,105,122,136,141,151,170,183,205,225,228,240,251,261,265],"role":[11],"of":[12,14,38,48,60,77,88,95,107,135,156,159,166,176,182,227,264],"boards":[13,76,158],"directors":[15,78,267],"in":[16,104,150,186,220,268],"improving":[17,269],"internet":[18],"financial":[19],"reporting":[20],"(IFR)":[21],"quality.":[22,258],"Design/methodology/approach":[23],"The":[25,53,161,191,237],"empirical":[26,54,129],"study":[27,192],"uses":[28,193],"a":[29,36],"data":[30],"envelopment":[31],"analysis":[32],"(DEA)":[33],"approach":[34],"sample":[37,62,137],"32":[39],"French":[40,207,232],"firms":[41,63,113,138,185],"belonging":[42],"CAC40":[45,184,195],"index":[46],"as":[47,85],"December":[49],"2007.":[50,187],"Findings":[51],"results":[55,130,229],"show":[56,131],"that":[57,132],"28":[58],"percent":[59,134],"are":[64,198],"located":[65],"efficiency":[68,142],"frontier":[69,143],"for":[70,144,173,179],"all":[71,145],"IFR":[72,146,177,257,270],"components.":[73],"These":[74],"firms'":[75],"and":[79,116,164,201,217,245,256],"their":[80,157],"committees":[81],"seem":[82],"act":[84],"effective":[86],"monitors":[87],"top":[89,167],"executives,":[90],"which":[91,197],"improves":[92],"quality":[94,178],"firm's":[97],"disclosure":[98,248],"policy":[99],"through,inter":[100],"alia,":[101],"an":[102],"increase":[103],"level":[106],"IFR.":[108],"Under":[109],"efficient":[110],"board":[111,171,254,266],"control,":[112],"develop":[114],"user-friendly":[115],"readily":[117],"accessible":[118],"web":[119],"sites":[120],"disclosing":[121],"information":[123],"required":[124],"by":[125,169,249],"various":[126],"stakeholders.":[127],"Additional":[128],"46.9":[133],"lie":[139],"outside":[140],"measures,":[147],"suggesting":[148],"inefficiencies":[149],"composition,":[152],"structure,":[153],"and/or":[154],"functioning":[155],"directors.":[160],"inefficient":[162],"monitoring":[163],"oversight":[165],"executives":[168],"allowed":[172],"lower":[174],"levels":[175],"nearly":[180],"half":[181],"Research":[188],"limitations/implications":[189],"only":[194],"companies,":[196],"relatively":[199],"large":[200],"financially":[202],"healthier":[203],"than":[204],"average":[206],"firms,":[208],"exhibiting":[209],"diffuse":[210],"ownership":[211],"structures,":[212],"with":[213],"heavy":[214],"foreign":[215],"shareholding,":[216],"investing":[218],"more":[219],"communications.":[221],"may":[223],"limit":[224],"generalizability":[226],"other":[231],"listed":[233],"firms.":[234],"Originality/value":[235],"extends":[239],"literature":[241],"corporate":[243,247],"governance":[244],"voluntary":[246],"investigating":[250],"association":[252],"between":[253],"characteristics":[255],"It":[259],"examines":[260],"relative":[262],"performance":[263],"policy.":[271]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":11},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":4}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
