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...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Al-Mansour, Ammar Yaser Mansour
التنسيق: أطروحة
اللغة:English
English
منشور في: 2009
الموضوعات:
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
id my.uum.etd.2122
record_format eprints
spelling 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.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
spellingShingle 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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