Internet Financial Reporting by Saudi Companies

• Main Authors: Mohd Noor Azli Ali Khan, Mohammed Saleh Awadh Bajaher, Noor Azizi Ismail
• Format: Article
• Language: English
• Published: Universiti Sains Islam Malaysia 2012
• Subjects: Internet financial reporting; Voluntary disclosure; Determinants; Saudi Arabia
• Online Access: http://ddms.usim.edu.my/handle/123456789/5344
• Institution: Universiti Sains Islam Malaysia

This study explores the status of Internet Financial Reporting (IFR) behavior of 84 companies listed in Saudi Stock Market. The results reveal taht 66 (79%) of these companies maintain websites. Of these 66 companies, only 39 (59%) provided some forms of financial information on their websites. The...