Document Type
Article
Publication Date
Spring 6-2017
Abstract
This research aims at examining the determinants of internet financial reporting by Egyptian companies through
measuring the extent of internet financial reporting (IFR) practices in Egypt and the association between IFR and
the Egyptian listed companies’ characteristics. The research sample consists of 133 Egyptian companies listed on
the Egyptian stock exchange as well as Nile stock exchange. The sample includes only those companies that
disclose financial information on the internet. This research considers; company’s size, profitability, liquidity,
leverage, company’s age, auditor type and ownership structure as the independent variables that might impact
the company’s’ corporate IFR practices. Moreover, a disclosure checklist of 56 voluntary items is adopted to
measure the level of IFR. The findings of the multiple regression models revealed that three independent
variables were found significantly associated with the level of Internet Financial Reporting including; company’s
size, auditor type and the company’s age. However, other company characteristics were found insignificant such
as liquidity, leverage, profitability and ownership structure
Recommended Citation
Aboutera, L. & Hussein, A. (2017). Determinants of Internet Financial Reporting by Egyptian Companies. Research Journal of Finance and Accounting. Vol.8, No.10, 28-39