Investigate Relation between Available infrastructure of Internet Financial Reporting and Corporate Governance Structure

In this study, we sought to examine relationship between eight variables of political environment, legal condition, market environment, physical infrastructure, firm size, financing, profitability and shareholders' structure with internet financial reporting in companies listed in Tehran Stock Exchange Organization (TSEO). The research sample included 8 industries in companies listed in Tehran Stock Exchange Organization during 2006 and 2011. The results of this study which was conducted between Companies listed on the Tehran Stock Exchange indicated that significant relationship exists between some factors like political environment, legal environment, market environment, physical infrastructure and shareholders' structure with Internet financial reporting, whereas, there was not a significant relationship between firm size and profitability with internet financial reporting.

Internet financial reporting, infrastructure, corporate governance, information asymmetry