Big data reporting: a driver of financial stability?

Hidaya Al Lawati and Zakeya Sanad

Asian Review of Accounting, 2025, vol. 34, issue 4, 792-816

Abstract: PurposeThe disclosure of big data has been recognized as a crucial factor in shaping the accounting practices of modern corporations. Nevertheless, the factors influencing the disclosure of technological advancement remain unclear, necessitating further investigation. Hence, the main objective of this study is to clarify the relationship between firms' characteristics, including performance, size and leverage, and the disclosure of big data adoption.Design/methodology/approachThe study sample consisted of financial companies listed on Muscat Stock Exchange for the period between 2014 and 2023. Multiple regression analyses were applied to analyze the study data.FindingsThe findings underscore the significant impact of big data disclosure on companies' financial position. A significant and positive correlation was found between big data disclosure and firms' profitability. In addition, a negative correlation was identified between big data disclosure and the firm's leverage. Finally, a positive relationship was identified between big data disclosure and the size of firms.Originality/valueThis study enhances the understanding of digital transformation within the accounting sector, and it aids stakeholders, including shareholders and regulatory bodies, in understanding what influences firms' to disclose more about big data adoption. Furthermore, the research findings can aid regulators in formulating guidelines for the disclosure of big data utilization.

Keywords: Big data disclosure; Corporate governance; Financial performance; Oman (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/ara/article/34/4/792/13176 ... -financial-stability (text/html)
https://www.emerald.com/ara/article-pdf/34/4/792/10834083/ara-03-2025-0078en.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:ara-03-2025-0078

DOI: 10.1108/ARA-03-2025-0078

Access Statistics for this article

Asian Review of Accounting is currently edited by Prof. Haiyan Zhou

More articles in Asian Review of Accounting from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().