Corporate Internet Disclosure in the Arabian Gulf： An Empirical Examination of Determinants and Attributes  

作　　者：Mohamed A. K. Basuony Ehab K. A. Mohamed Ahmed F. Elbayoumi 

机构地区：[1]American University in Cairo, Cairo, Egypt [2]German University in Cairo, Cairo, Egypt [3]Cairo University, Cairo, Egypt

出　　处：《Journal of Modern Accounting and Auditing》2014年第7期747-763,共17页现代会计与审计（英文版）

摘　　要：This paper investigates and reports on the extent and nature of corporate internet disclosure and the determinants of internet financial disclosure （IFD） by companies listed in three Gulf Corporation Council （GCC） countries. This paper uses data from 207 listed companies in Muscat Securities Market （MSM）, Dubai Financial Market （DFM）, and Qatar Exchange （QE）. Binary logistic regression analysis is used to examine the determinants of IFD. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results of this study reveal that firm size is the major factor influencing intemet financial reporting in the GCC. The results reveal that the three countries differ significantly in all the disclosure attributes with the exception of the existence of email link. This paper extends the stream of research that confirms the widespread use of internet in disclosing financial information. The results are consistent with previous literature that corporate size is a major determinant of internet financial reporting. This 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.

关 键 词：INTERNET financial reporting DISCLOSURE Oman United Arab Emirates （UAE） QATAR Middle East Gulf Corporation Council （GCC） 

分 类 号：F275[经济管理—企业管理] TP393.18[经济管理—国民经济]