Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies
The main purpose of this study is to provide insights into the use of Internet for disseminating financial information among UAE publicly listed companies and to put some lights on the factors that affect such companies in adopting financial disclosure through internet. The findings show that UAE co...
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التنسيق: | أطروحة |
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2009
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الوصول للمادة أونلاين: | https://etd.uum.edu.my/2122/1/Ammar_Yaser_Mansour_Al-Mansour.pdf https://etd.uum.edu.my/2122/2/1.Ammar_Yaser_Mansour_Al-Mansour.pdf https://etd.uum.edu.my/2122/ |
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المؤسسة: | Universiti Utara Malaysia |
اللغة: | English English |
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my.uum.etd.21222022-04-21T03:05:05Z https://etd.uum.edu.my/2122/ Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies Al-Mansour, Ammar Yaser Mansour HF5601-5689 Accounting The main purpose of this study is to provide insights into the use of Internet for disseminating financial information among UAE publicly listed companies and to put some lights on the factors that affect such companies in adopting financial disclosure through internet. The findings show that UAE companies are still to some extent placed behind those in other developed countries and even with other developing countries. This study additionally examined the effect of three factors namely firm size, leverage and profitability on internet financial reporting (IFR). A linear regression analysis is applied for this purpose. Findings reveal that profitability and leverage do not significantly influenced internet financial reporting. The result also shows that there is a significant positive linkage between the amount of financial disclosure through internet and size of companies. 2009 Thesis NonPeerReviewed text en https://etd.uum.edu.my/2122/1/Ammar_Yaser_Mansour_Al-Mansour.pdf text en https://etd.uum.edu.my/2122/2/1.Ammar_Yaser_Mansour_Al-Mansour.pdf Al-Mansour, Ammar Yaser Mansour (2009) Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies. Masters thesis, Universiti Utara Malaysia. |
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HF5601-5689 Accounting Al-Mansour, Ammar Yaser Mansour Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies |
description |
The main purpose of this study is to provide insights into the use of Internet for disseminating financial information among UAE publicly listed companies and to put some lights on the factors that affect such companies in adopting financial disclosure through internet. The findings show that UAE companies are still to some extent placed behind those in other developed countries and even with other developing countries. This study additionally examined the effect of three factors namely firm size, leverage and profitability on internet financial reporting (IFR). A linear regression analysis is applied for this purpose. Findings reveal that profitability and leverage do not significantly influenced internet financial reporting. The result also shows that there is a significant positive linkage between the amount of financial disclosure through
internet and size of companies. |
format |
Thesis |
author |
Al-Mansour, Ammar Yaser Mansour |
author_facet |
Al-Mansour, Ammar Yaser Mansour |
author_sort |
Al-Mansour, Ammar Yaser Mansour |
title |
Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies |
title_short |
Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies |
title_full |
Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies |
title_fullStr |
Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies |
title_full_unstemmed |
Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies |
title_sort |
determinants of internet financial reporting : an empirical investigation on uae public listed companies |
publishDate |
2009 |
url |
https://etd.uum.edu.my/2122/1/Ammar_Yaser_Mansour_Al-Mansour.pdf https://etd.uum.edu.my/2122/2/1.Ammar_Yaser_Mansour_Al-Mansour.pdf https://etd.uum.edu.my/2122/ |
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