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

Author

Listed:
  • Hasan O. Bin-Ghanem
  • Akmalia M. Ariff

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.

Suggested Citation

  • Hasan O. Bin-Ghanem & Akmalia M. Ariff, 2016. "Internet financial reporting and firm value: evidence from Gulf Cooperation Council countries," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(3), pages 237-260.
    • Handle: RePEc:ids:ijaape:v:12:y:2016:i:3:p:237-260
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    Cited by:

    1. Robert Jao & Mediaty & Djabir Hamzah & Kevin Winar & Abdul Rakhman Laba, 2019. "The Effect of the Board of Commissioners and Audit Committees Effectiveness on Internet Financial Reporting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(2), pages 37-48, April.
    2. Florina Simona Burta, 2017. "Enterprise Risk Management And Corporatw Governance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 259-266, July.

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