References
Afriyie, S. O., Kong, Y., Danso, P. O., Ibn Musah, A. A. & Akomeah, M. O. (2019). Do Corporate Governance Mechanisms and Internal Control Systems Matter in Reducing Mortaility Rates? International Journal Health Planning Manage, 34(2), 744 - 760. doi:10.1002/hpm.2732 Agboola, A. A. & Salawu, M. K. (2012). The Determinants of Internet Financial Reporting: Empirical Evidence from Nigeria. Research Journal of Finance and Accounting, 3(11), 95 - 105. Almashhadani, M. & Almashhadan, H. A. (2022). Corporate Governance as an Internal Control Mechanism & its Impact on Corporate Performance. International Journal of Business & Management Invention (IJBMI), 11(8), 53 - 59. Almaqtari, F. A., Hashed, A. A., Shamim, M. & Al-ahdal, W. M. (2020). Impact of Corporate Governance Mechanisms on Financial Reporting Quality: A Study of Indian GAAP and Indian Accounting Standards. Problems and Perspectives in Management, 18(4), 1 -13. doi:10.21511/ppm.18(4).2020.01 Barakat, F. S. Q., Perez, M. V. L., Ariza, L. P., Barghouthi, O. A. & Islam, K. M. A. (2020). The Impact Corporate Governance on Internet Financial Reporting: Empirical Evidence from Palestine. International Journal of Accounting and Finance Review, 5(4). doi: https://doi.org/10.46281/ijafr.v5i4.852 Chamo, M. A., Kantudu, A. S. & Isa, M. A. (2025). Board Diversity and Financial Instrument Risk Disclosure of Deposit Money Banks in Nigeria. FUDMA Journal of Accounting and Finance, Research, 3(1), 40 - 52. Connelly, B. L., Certo, S. T. Ireland, R. D. & Reutzel, C. R. (2011). Signal Theory: A Review and Assessment. Journal of Management, 37:39. doi:10.1177/0149206310388419 Erin, O., Adegobye, A. & Bamigboye, O. A. (2021). Corporate Governance and Sustainability Reporting Quality: Evidence from Nigeria. Sustainability, Accounting, Management and Policy Journal, 2040-8021. doi:10.1108/SAMPJ-06-2020-0185 Ideh, A. O. Jeroh, E. & Ebiaghan, O. F. (2021). Board Structure of Corporate Organizations and Earnings Management: Does Size and Independence of Corporate Boards Matter for Nigerian Firms? International Journal of Financial Research, 12(1), 329 - 338. doi:10.5430/ijfr. v12nlp329 Jensen, M. & Meckling, W. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs, and Ownership Structure. Journal of Financial Economics, 3, 305 - 360. Keliwon, K. B., Shukor, Z. A. & Hassan, M. S. (2017). Measuring Internet Financial Reporting (IFR) Disclosure Strategy. Asian Journal of Accounting Governance, 8, 7 - 24. Kelton, A. S. & Yang, W. (2008). The Impact of Corporate Governance on Internet Financial Reporting. Journal of Accounting and Public Policy, 27(1), 62 - 87. Mustafa, M. O. A., Salaudeen, Y. M. & Lasisi, T. K. (2018). Corporate Governance Mechanism and Internet Financial Reporting of Listed Companies in Nigeria. Research Journal of Finance and Accounting, 9(14), 90 - 101. Ndhlovu, S. & Muzira, D.R. (2023). The Influence of Corporate Governance on Internet Financial Reporting in Malawi. East African Journal of Management and Business Studies, 3(1), 1 - 11. doi: https://doi.org/10.46606/eajmbs2023v03i01.0015 Necib, A. & Anis, J. (2023). The Effect of Corporate Governance Mechanisms on Integrated Reporting (IR) Quality: The Case of FTSE100 Companies. International Journal of Finance, Insurance and Risk Management, XIII(2), 105 - 131. Nofel, M., Marzouk, M., Elbardan, H., Saleh, R. & Moyahed, A. (2024). From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL. Journal of Risk and Financial Management, 17, 445. doi: https://doi.org/10.3390/jrfm17100445 Oladejo, O. Abiodun & Okedun, T. Peter (2025). The Factors Affecting Internet Financial Reporting among Nigerian Quoted Companies. The International Journal of Business & Management, 13(9). Spence, M. (1973). Job Market Signaling. Quarterly Journal of Economics, 87, 355 - 374. doi: https://doi.org/10.2307/1882010 Sunday, O. S., Amobi, A. C. & Dimgba, C. M. (2025). Moderating effect of Board Size on Ownership Structure and Financial Performance of Quoted Consumer Firms in Nigeria. Matondang Journal, 4(1), 15 - 26. doi: https://doi.org/10.33258/matondang.v4i1.1219 Waris, M. & Din, B. H. (2023). Impact of Corporate Governance and Ownership Concentrations on Timelines of Financial Reporting in Pakistan. Cogent Business & Management, 10(1), 1 - 19. doi:10.1080/23311975.2023.2164995