Publication:
Internet Financial Reporting by Saudi Companies

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dc.contributor.authorAli Khan, M. N. A.en_US
dc.contributor.authorBajaher, M. S. A.en_US
dc.contributor.authorIsmail, N. A.en_US
dc.date.accessioned2024-05-29T08:20:17Z
dc.date.available2024-05-29T08:20:17Z
dc.date.issued2007
dc.description.abstractThis study explores the status of Internet Financial Reporting (IFR) behavior of 84 companies listed in Saudi Stock Market. The results reveal that 66 (79%) of these companies maintain websites. Of these 66 companies, only 39 (59%) provided some forms of financial information on their websites. The findings indicate that the status of IFR among Saudi's listed companies is still behind those of developed countries and even some developing countries like Malaysia. This study then examines factors that infuence the extent of IFR. Three factors associated with voluntary disclosure are examined: company size, leverage and profitability. Results of multiple regression analysis indicate that company size and profitability contributed significantly to the extent of IFR among Saudi companies. Policy implications and possible limitations of the study as well as suggestions for future research are discussed in the study. More importantly, it opens up possibilities for further study of IFR among Gulf countries.
dc.identifier.epage128
dc.identifier.issn1823-075X
dc.identifier.issue1
dc.identifier.spage105
dc.identifier.urihttp://jmifr.usim.edu.my/index.php/jmifr/article/view/68
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/14523
dc.identifier.volume4
dc.languageEnglish
dc.language.isoen_US
dc.publisherUniversiti Sains Islam Malaysiaen_US
dc.relation.ispartofThe Journal of Muamalat and Islamic Finance Research
dc.sourceOpen Journal Systems
dc.subjectInternet financing reportingen_US
dc.subjectVoluntary disclosureen_US
dc.subjectDeterminantsen_US
dc.subjectSaudi Arabiaen_US
dc.titleInternet Financial Reporting by Saudi Companies
dc.typeArticleen_US
dspace.entity.typePublication

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