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Document Details
Document Type
:
Article In Journal
Document Title
:
Factors Affecting the Financial Reporting Practices on the Internet of Companies Listed on the Saudi Stock Exchange (An Empirical Study)
العوامل المؤثرة في نشر التقارير المالية للشركات المساهمة السعودية عبر الإنترنت : دراسة تطبيقية
Document Language
:
Arabic
Abstract
:
This study examines the use of the Internet for the disclosure of financial and nonfinancial information of companies listed on the Saudi Stock Exchange, and assesses whether voluntary dissemination of financial and nonfinancial information on the Internet was related to six firm-specific factors. To achieve that, The Voluntary disclosure checklist includes 66 items divided into two main sections: content and presentation was constructed and applied to a sample of 71 companies. The results of the descriptive statistical analysis showed that great attention made by Saudi companies to the importance of the Internet financial reporting. The highest total score achieved is 85%, and the lowest score 44%. The findings of correlation and multiple regression analysis revealed that firm size, profitability, leverage, industrial types, have been shown to be the significant explanatory variables for internet reporting practices. The ownership structure and company’s age have no predictive value for the internet reporting practices.
ISSN
:
1319-0997
Journal Name
:
Economics and Administration Journal
Volume
:
23
Issue Number
:
2
Publishing Year
:
1430 AH
2009 AD
Article Type
:
Article
Added Date
:
Monday, January 25, 2010
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
توفيق عبدالمحسن الخيال
Al-Khyal, Tawfeek A.
Researcher
Doctorate
Files
File Name
Type
Description
24918.pdf
pdf
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