الفهرس 
Investigating the effect of corporate governance on internet financial reporting
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Abstract
The main objective of this research is to examine the effect of Corporate Governance (CG) on Internet Financial Reporting (IFR) on the Egyptian Stock Exchange (EGX), in order to enhance the transparency and the quality of (IFR). The research study focused on a comprehensive set of CG mechanisms: Board of Directors (BOD), Audit Committee (AC), ownership structure, and the type of external auditor. In order to carry out this research, an (IFR) index has been constructed and used in evaluating the status of 78 sampled firms listed on (EGX 100) during 2017. The IFR index is represented by IFR total score (IFRt), which is subdivided into IFR content (IFRc) and IFR presentation (IFRp). The index resulted in an average IFRt level of 50.95% among the sampled firms. Multiple regression analysis is used in the hypotheses testing process