عنوان مقاله :
Determinations of Internet Financial Reporting: Evidence form Bahrain Bourse
پديد آورندگان :
al jawder, najla ahmed ministry of education, Bahrain , sarea, adel mohammed ahlia university - college of graduate studies and research, Bahrain
چكيده عربي :
The use of internet in business has become inevitable as the result of marvelous development in information
technology. Internet Financial Reporting (IFR) is supposed to have a significant role in raising companies’
corporate earnings and their value. The objective of this study is to examine the level of adoption of IFR among
listed companies in Bahrain and to examine the relationships among the companies of specific characteristics
and IFR. The sample of the current study consists of all 47 listed companies in Bahrain Bourse (BB) in the
financial year 2013.The results reveal that 42 companies (89.4%) own websites while 5 companies (10.6%) do
not own websites on internet. Moreover out of 42 websites owned companies, 38 of them (90.5%) are adopting
IFR while the other 4 (10.6%) do not. The findings also reveal that there is direct relationship among reporting
financial information online and the four variables: size, leverage, liquidity and industry type. However, an
inverse relationship is noted among IFR and profitability. In addition, size and leverage are also found to be the
most significant variables that affect adopting IFR in the listed companies in Bahrain followed by liquidity. This
paper contributes towards a better understanding and acceptability of determinations of Internet Financial
Reporting by listed companies in Bahrain Bourse.
چكيده فارسي :
The use of internet in business has become inevitable as the result of marvelous development in information technology. Internet Financial Reporting (IFR) is supposed to have a significant role in raising companies’ corporate earnings and their value. The objective of this study is to examine the level of adoption of IFR among listed companies in Bahrain and to examine the relationships among the companies of specific characteristics and IFR. The sample of the current study consists of all 47 listed companies in Bahrain Bourse (BB) in the financial year 2013.The results reveal that 42 companies (89.4%) own websites while 5 companies (10.6%) do not own websites on internet. Moreover out of 42 websites owned companies, 38 of them (90.5%) are adopting IFR while the other 4 (10.6%) do not. The findings also reveal that there is direct relationship among reporting financial information online and the four variables: size, leverage, liquidity and industry type. However, an inverse relationship is noted among IFR and profitability. In addition, size and leverage are also found to be the most significant variables that affect adopting IFR in the listed companies in Bahrain followed by liquidity. This paper contributes towards a better understanding and acceptability of determinations of Internet Financial Reporting by listed companies in Bahrain Bourse.
كليدواژه :
Accounting , Internet Financial Reporting , Bahrain Bourse (BB)
عنوان نشريه :
المجله الاردنيه في اداره الاعمال