INTERNET FINANCIAL DISCLOSURE: EVIDENCE FROM SAUDI ARABIA AND OMAN

Mohamed A. K. Basuony and Ehab K. A. Mohamed

Accounting & Taxation, 2014, vol. 6, issue 2, 59-69

Abstract: The purpose of this paper is to examine the nature and characteristics of voluntary internet disclosures by listed companies in Saudi Arabia and Oman. This paper uses archival data from listed companies on Tadawul Stock Exchange and Muscat Securities Market. Mann-Whitney test is used to examine the differences in disclosure characteristics between the two countries. The results reveal that a number of disclosure characteristics that differ significantly between the two countries. Also, this study finds that practices of internet financial disclosure in Saudi Arabia are much better than those in Oman. The paper provides insights into corporate internet disclosures in the GCC countries that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.

Keywords: Internet; Financial Reporting; Disclosure; Saudi Arabia; Oman; GCC (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2014
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