What is it about?

The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR).

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Why is it important?

This study is important as it reveals the role of institutional pressures in influencing corporate transparency in the form of timely corporation internet reporting.


The results of this study have made important contributions for preparers, investors and regulators by providing an understanding of the current TCIR practices in Bangladesh, by creating awareness about the importance of timely corporate information in decision making and by providing information to prepare/modify existing disclosure regulations and guidelines and thus making TCIR practices more standardized and transparent.

Mahade Hasan
Jahangirnagar University

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This page is a summary of: Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy, Journal of Financial Reporting and Accounting, October 2021, Emerald, DOI: 10.1108/jfra-10-2020-0309.
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