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• W253767462 abstract "ABSTRACTThe 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.JEL: M40, M41, M49KEYWORDS: Internet, Financial Reporting, Disclosure, Saudi Arabia, Oman, GCCINTRODUCTIONQuestions persist as to whether corporate organizations in the GCC are availing themselves of the opportunity provided by the internet to communicate financial information to their stakeholders. While the use of the Internet for the communication of financial information raises a variety of challenging issues, there is little doubt about its benefits. This paper is an important first step in gauging the extent to which such benefits are being captured in the GCC. Given the increasing importance of IFR and the lack of empirical study on IFR practices in the Middle East, this paper provides an important contribution to filling the gap in our knowledge of this subject. This is of particular importance in a time when there is so much interest in investment opportunities in the GCC countries where rapid economic growth is fuelled by booming oil revenues.Evidence of IFR practices in various countries have been presented by a number of academic and professional studies - see, for example, Craven and Marston (1999) and Gowthrope (2004) - UK, Deller et al. (1999) - US, UK and Germany, Gowthorpe and Amat (1999) - Spain, Hedlin (1999) - Sweden, Lymer et al. (1999) - International Comparison, Pirchegger and Wagenhofer (1999) - Austria and Germany, Marston and Polei (2004) - Germany, Trites (1999) - US and Canada, Oyelere et al. (2003), Fisher et al. (2004) and Laswad et al. (2005) - New Zealand, Marston (2003) - Japan, Xiao et al. (2004) - China, Smith and Peppard (2005) - Ireland, Khadaroo (2005) - Malaysia, and Chan and Wickramasinghe (2006) - Australia, Oyelere and Mohamed (2007) - Oman, Mohamed (2010) - Middle East. They indicate the growing use of the Internet for the corporate dissemination of information, including providing annual reports on the Internet, and that the extent and sophistication of IFR practices varies across countries. The objective of this paper is to study IFR practices in the GCC. The paper provides evidence of the extent and nature of IFR in two GCC countries, namely Saudi Arabia and Oman. The understanding of IFR practices is important for standard setting purposes.The objective of this paper is to examine internet financial reporting practices in companies listed in Tadawul Stock Exchange (Saudi Arabia) and Muscat Securities Market (Oman). The rest of this paper is structured as follows. A review of relevant literature is provided in the next section. The proposed research methodology is discussed in Section 3. Section four provides analyses and discussions on the extent and nature of IFR by companies listed in the two stock exchanges. Summary and conclusions are presented in the final section.LITERATURE REVIEWThe Internet provides a useful communication tool for corporate organizations. One of the main benefits of IFR is the potential for large savings in the cost of production and distribution of financial information. The Internet allows companies to reach a much wider range of stakeholders at a relatively lower cost. The use of IFR also leads to a reduction in incidental requests from non-shareholder financial statement users (Allam and Lymer, 2002; SEC, 2002, 2003a,b; Khadaroo, 2005). …" @default.
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• W253767462 title "Internet Financial Disclosure: Evidence from Saudi Arabia and Oman" @default.
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