Disclosures via Internet Reporting: A literature review and agenda for future research

Abstract

The disclosure of information in the annual report is divided into statutory requirements and regulatory requirements. Compared to mandatory disclosure, voluntary disclosure is a signal for companies to align their business objectives with the existing business environments. There is still a lack of evidence on how disclosures via internet reporting can attract existing shareholders and potential investors. The purpose of this paper is to explore the selection, approaches, and current movement of the prior literature employed by researchers in examining the factors of voluntary disclosures via internet reporting globally. The data analysed in this study were collected through a review of databases from Scopus (Elsevier) and Web of Science (Clarivate Analytics) based on 36 articles published between 2010 and 2021. The sample articles on the related documents of voluntary disclosures via internet reporting were located by searching relevant information related to the articles’ titles, abstracts, and keywords. The study applied Preferred Reporting Items for Systematic review and Meta-Analysis (PRISMA). Our analysis reveal insights on how internet reporting is studied and the drivers on the disclosures. Hence, the study recommends the listed companies to used voluntary disclosures via internet reporting as the medium of the communication in the digitalisation era. This paper contributes to filling these gaps by reviewing empirical research a ten-year observation on disclosures via internet reporting.