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 TypeDr GradeEmail
توفيق عبدالمحسن الخيالAl-Khyal, Tawfeek A.ResearcherDoctorate 

Files

File NameTypeDescription
 24918.pdf pdf 

Back To Researches Page