*2.2. Past Studies Relating to Corporate Governance Disclosure on Websites*

The study of information disclosure on the website is also becoming more popular. Most website observations are used to learn about financial statements, good governance, and corporate social responsibility for publicly traded firms [36,37], governments [38], and other institutions. Only Herrador-Alcaide and Hernández-Solís [23] studied FinTech companies and found that there are not any effects due to the type of service (Banking and data analytics, payments, capital markets technology, financial management) or the geographical area (Europe, North America, Worldwide, Asia-Pacific) on the disclosure of FinTech companies.
