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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Main Author:	Al-Mansour, Ammar Yaser Mansour
Format:	Thesis
Language:	eng eng
Published:	2009
Subjects:	HF5601-5689 Accounting
Online Access:	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
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id	my-uum-etd.2122
record_format	uketd_dc
spelling	my-uum-etd.21222022-04-21T03:05:05Z Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies 2009 Al-Mansour, Ammar Yaser Mansour Ahmad, Norafifah College of Business (COB) College of Business 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 https://etd.uum.edu.my/2122/ https://etd.uum.edu.my/2122/1/Ammar_Yaser_Mansour_Al-Mansour.pdf text eng public https://etd.uum.edu.my/2122/2/1.Ammar_Yaser_Mansour_Al-Mansour.pdf text eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ahmad, Norafifah
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
qualification_name	masters
qualification_level	Master's degree
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
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
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
_version_	1747827269882085376

Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies

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