Determinants and characteristics of voluntary Internet disclosures in GCC countries

The purpose of this paper is to examine the determinants and characteristics of voluntary Internet disclosures by listed companies in three Gulf Cooperation Council countries. This paper uses archival data from 192 listed companies in Qatar Stock Exchange, Muscat Securities Market, and Bahrain Bours...

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Detalhes bibliográficos
Autores: Mohamed, Ehab K. A., Basuony, Mohamed A. K.
Formato: artículo
Fecha de publicación:2014
País:España
Recursos:Universidad de Huelva (UHU)
Repositorio:Arias Montano. Repositorio Institucional de la Universidad de Huelva
Idioma:inglés
OAI Identifier:oai:ariasmontano.uhu.es:10272/8299
Acesso em linha:http://hdl.handle.net/10272/8299
Access Level:acceso abierto
Palavra-chave:Internet
Financial reporting
Disclosure
Qatar
Oman
Bahrain
GCC
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spelling Determinants and characteristics of voluntary Internet disclosures in GCC countriesMohamed, Ehab K. A.Basuony, Mohamed A. K.InternetFinancial reportingDisclosureQatarOmanBahrainGCCThe purpose of this paper is to examine the determinants and characteristics of voluntary Internet disclosures by listed companies in three Gulf Cooperation Council countries. This paper uses archival data from 192 listed companies in Qatar Stock Exchange, Muscat Securities Market, and Bahrain Bourse. Binary Logistic Regression analysis is used to examine the determinants of Internet financial reporting. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results reveal that firm size is the major influencing factor that impacts Internet financial reporting in the GCC. A number of disclosure characteristics differ significantly between the three countries. The paper provides insights into corporate Internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world. The results are consistent with previous literature that corporate size is a major determinant of Internet financial reporting.El propósito de este artículo es examinar los determinantes y características de la divulgación voluntaria en internet de empresas de capital abierto en tres países del Consejo de Cooperación para los Estados Árabes del Golfo. Este artículo emplea datos de archivo de 192 empresas en Qatar Stock Exchange, Muscat Securities Market, y Bahrain Bourse. Se ha utilizado un análisis de regresión logística binaria para examinar los determinantes del reporte financiero en internet. Se ha usado la prueba de Kruskal-Wallis para examinar las diferencias entre las características de la divulgación en los tres países. Los resultados revelan que el tamaño de la empresa es el factor más influyente en el reporte financiero en internet en el CCG. Existe una serie de características que difieren significantemente en los tres países. El artículo ofrece una visión de la divulgación de información empresarial en internet en el CCG que será de utilidad para todo inversor interesado en el reporte en esta región tan importante. Los resultados concuerdan con la literatura previa en que el tamaño de la empresa es el mayor determinante del reporte financiero en internet.Universidad de Huelva20142014-01-0120142014-01-01journal articlehttp://purl.org/coar/resource_type/c_6501info:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10272/8299reponame:Arias Montano. Repositorio Institucional de la Universidad de Huelvainstname:Universidad de Huelva (UHU)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Atribución-NoComercial-SinDerivadas 3.0 Españahttp://creativecommons.org/licenses/by-nc-nd/3.0/es/info:eu-repo/semantics/openAccessoai:ariasmontano.uhu.es:10272/82992026-06-02T14:58:11Z
dc.title.none.fl_str_mv Determinants and characteristics of voluntary Internet disclosures in GCC countries
title Determinants and characteristics of voluntary Internet disclosures in GCC countries
spellingShingle Determinants and characteristics of voluntary Internet disclosures in GCC countries
Mohamed, Ehab K. A.
Internet
Financial reporting
Disclosure
Qatar
Oman
Bahrain
GCC
title_short Determinants and characteristics of voluntary Internet disclosures in GCC countries
title_full Determinants and characteristics of voluntary Internet disclosures in GCC countries
title_fullStr Determinants and characteristics of voluntary Internet disclosures in GCC countries
title_full_unstemmed Determinants and characteristics of voluntary Internet disclosures in GCC countries
title_sort Determinants and characteristics of voluntary Internet disclosures in GCC countries
dc.creator.none.fl_str_mv Mohamed, Ehab K. A.
Basuony, Mohamed A. K.
author Mohamed, Ehab K. A.
author_facet Mohamed, Ehab K. A.
Basuony, Mohamed A. K.
author_role author
author2 Basuony, Mohamed A. K.
author2_role author
dc.contributor.none.fl_str_mv
dc.subject.none.fl_str_mv Internet
Financial reporting
Disclosure
Qatar
Oman
Bahrain
GCC
topic Internet
Financial reporting
Disclosure
Qatar
Oman
Bahrain
GCC
description The purpose of this paper is to examine the determinants and characteristics of voluntary Internet disclosures by listed companies in three Gulf Cooperation Council countries. This paper uses archival data from 192 listed companies in Qatar Stock Exchange, Muscat Securities Market, and Bahrain Bourse. Binary Logistic Regression analysis is used to examine the determinants of Internet financial reporting. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results reveal that firm size is the major influencing factor that impacts Internet financial reporting in the GCC. A number of disclosure characteristics differ significantly between the three countries. The paper provides insights into corporate Internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world. The results are consistent with previous literature that corporate size is a major determinant of Internet financial reporting.
publishDate 2014
dc.date.none.fl_str_mv 2014
2014-01-01
2014
2014-01-01
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv http://hdl.handle.net/10272/8299
url http://hdl.handle.net/10272/8299
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 3.0 España
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 3.0 España
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad de Huelva
publisher.none.fl_str_mv Universidad de Huelva
dc.source.none.fl_str_mv reponame:Arias Montano. Repositorio Institucional de la Universidad de Huelva
instname:Universidad de Huelva (UHU)
instname_str Universidad de Huelva (UHU)
reponame_str Arias Montano. Repositorio Institucional de la Universidad de Huelva
collection Arias Montano. Repositorio Institucional de la Universidad de Huelva
repository.name.fl_str_mv
repository.mail.fl_str_mv
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