股权结构与公司互联网报告(TOCIR)的及时性:科威特案例

IF 0.6 Q4 COMPUTER SCIENCE, ARTIFICIAL INTELLIGENCE

International Journal of Biometrics Pub Date : 2020-09-16 DOI:10.5539/IJBM.V15N10P60

Mejbel Al-Saidi

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引用次数: 1

摘要

本研究以2019年在科威特证券交易所(KSE)上市的非金融公司为样本，采用大股东持股集中度、机构持股集中度、政府持股集中度和家族(个人)持股集中度4个股权变量，考察了股权结构对公司互联网报告(TOCIR)指数及时性的影响。结果表明，大股东股权集中度和政府股权集中度对TOCIR有影响，而机构和家庭(个人)股权集中度对TOCIR没有影响。据作者所知，本研究是第一个研究所有权集中度对科威特公司互联网报告及时性影响的研究。

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Ownership Structure and Timeliness of Corporate Internet Reporting (TOCIR): Case of Kuwait

This study examines the impact of ownership structure on the timeliness of corporate internet reporting (TOCIR) index in the case of non-financial firms listed on the Kuwait Stock Exchange (KSE) by using a sample of 80 firms in 2019 and 4 ownership variables, namely, ownership concentration by large shareholders, ownership concentration by institutions, ownership concentration by the government, and ownership concentration by families (individuals). The results indicate that ownership concentration by large shareholders and ownership concentration by the government affected TOCIR, whereas ownership concentration by institutions and families (individuals) did not. To the best of the authors’ knowledge, this study is the first study that examines the impact of ownership concentration on the timeliness of the corporate internet reporting in Kuwait.

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来源期刊

International Journal of Biometrics COMPUTER SCIENCE, ARTIFICIAL INTELLIGENCE-

CiteScore

1.50

自引率

0.00%

发文量

期刊介绍： Biometrics and human biometric characteristics form the basis of research in biological measuring techniques for the purpose of people identification and recognition. IJBM addresses the fundamental areas in computer science that deal with biological measurements. It covers both the theoretical and practical aspects of human identification and verification.