Table 1 provides information of des

Table 1 provides information of descriptive statistic
of sample. The table shows that on the average the
mean of voluntary internet financial disclosure
(VIFR) is only about 5 The proportion of
independent directors is about 45% which exceed
the requirement of a minimum 30% requirement set
by MCCG The DUALITY value of 0.34 indicates
the majority of sample separates the CEO role from
the Chairman role.