Determinants of internet financial reporting: the case of real estate and development companies in the GCC region Online publication date: Fri, 14-Jun-2024
by Lena A. Seissian
American J. of Finance and Accounting (AJFA), Vol. 8, No. 1, 2024
Abstract: Shareholders are entitled to information about the company they own. However, today, the dissemination of such information extends beyond shareholders and encompasses a broader range of stakeholders. This disclosure took on a new shape with the introduction of the internet as a low-cost, expansive, and faster means of transmitting financial information. Despite their extensive adoption, public companies, which originated in the Middle East and Gulf Cooperation Council (GCC) countries, have been lagging. This research paper aims at identifying determinants of internet financial reporting (IFR) for stocks listed on the GCC secondary markets. It studies the real estate and development sector, composed of 74 listed companies in six countries of GCC by running a multiple regression model. The results revealed that IFR is negatively impacted by profitability and leverage but is positively impacted by size and corporate governance practices, specifically in the real estate and development sector of the GCC countries.
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