THE IMPACT OF CORPORATE GOVERNANCE ON INTERNET REPORTING IN ASIAN COUNTRIES

Internet Reporting (IR) has influence on the fast developing and dynamic business world especially in Asia. This is important because internet functions as a medium of communication to the world for the purpose of spreading and getting information at any time anywhere. Thus, the trend of IR in Asia is increasing from year to year and most of the top companies used IR to attract the investors. The objective of this study is to examine the relationship between corporate governance and IR in top 25 companies in Asian countries, which are Malaysia, Indonesia, Thailand and Singapore. A total of 100 Asian company's website has been analysed. Content analysis was used to examine the level of IR in the company's website. Correlation analysis was used to determine the relationship between the managerial ownership, audit committee meeting frequency, CEO duality and board size with IR. The findings revealed that managerial ownership, audit committee meeting frequency, CEO duality and board size have insignificant relationship with IR. (C) 2020 Published by European Publisher.