Internet financial reporting and firm value: Evidence from Gulf Cooperation Council countries

Please use this identifier to cite or link to this item: http://umt-ir.umt.edu.my:8080/handle/123456789/5786

Title:	Internet financial reporting and firm value: Evidence from Gulf Cooperation Council countries
Authors:	Bin-Ghanem H.O Ariff A.M
Keywords:	Internet financial reporting IFR Firm value Economic consequences Gulf Cooperation Council
Issue Date:	2015
Publisher:	International Journal of Accounting, Auditing and Performance Evaluation
Abstract:	This study examines the economic consequences of internet financial reporting (IFR) on firm value using 152 listed financial companies in Gulf Cooperation Council (GCC) countries_ An index that consists of 35 items was constructed to measure the level of IFR for each firm in the sample_ Based on agency and signalling theories, we posit that a higher level of IFR enhances firm value_ Contrary to the expectation, after controlling for firms' characteristics and country of origin, the results of multiple regression analysis indicate that IFR does not create value for GCC listed financial companies
URI:	http://hdl.handle.net/123456789/5786
Appears in Collections:	Journal Articles

Files in This Item:

File	Description	Size	Format
210 Internet financial reporting and firm value Evidence from Gulf Cooperation Council countries.pdf	FullText File	222.16 kB	Adobe PDF	View/Open
J 210.png	Evidence	167.6 kB	image/png	View/Open

DSpace JSPUI