Determinants of Internet Financial Disclosure in GCC Countries

Mohamed A. K. Basuony, Ehab K. A. Mohamed


The purpose of this paper is to examine the determinants and characteristics of voluntary internet disclosures by listed companies in Saudi Arabia and Oman. This paper uses archival data from listed companies on Tadawul Stock Exchange and Muscat Securities Market. Binary Logistic Regression analysis is used to examine the determinants of internet financial reporting. Mann-Whitney test is used to examine the differences in disclosure characteristics between the two countries. The results of this study reveal that firm size is the major influencing factor that impacts internet financial reporting. The results reveal that a number of disclosure characteristics that differ significantly between the two countries. The paper provides insights into corporate internet disclosures in the GCC countries that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.

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Asian Journal of Finance & Accounting ISSN 1946-052X


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