Internet Financial Reporting Disclosure in the Saudi Listed Manufacturing Companies

Yousef Ali Alwardat

Business and Management Research, 2020, vol. 9, issue 3, 1-13

Abstract: The broad aim of this study was to measure the extent of Internet Financial Reporting Disclosure (IFRD) in the Saudi Listed Manufacturing Companies (SLMCs). It extends the current literature on IFRD by providing empirical data on Saudi Arabia, a developing country which has been scarcely researched in this field of study. Fifty-three SLMCs were investigated based on an unweighted checklist of 75 items (20 for presentation and 55 for content). The study also employed multi regression analysis to examine the status of IFRD. The analysis revealed an overall level of IFRD of 45 per cent. The study also provided empirical evidence of significant positive associations between IFRD and both company size and profitability. However, no significant positive associations were found between IFRD and company leverage or listed age. The study provides empirical evidence of a moderate IFRD rate. This is likely to motivate Saudi regulatory bodies and administrators of the SLMCs to increase the amount of information they disclose on their websites in order to enhance the transparency of their reports and meet all stakeholder expectations. The findings of this study are exclusive to the SLMCs and do not provide a complete picture about online disclosure by all Saudi listed companies. Therefore, future studies could investigate the status of online disclosure across all Saudi Listed Companies.

Date: 2020
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