7Al-Shammari, B. (2007), Determinants of Intemet financial reporting by listed companies on the Kuwait Stock Exchange [ J ]. Journal of International Business and Economics 7 (1) :162-178.
8David N. Hurtt ,Jerry G. Kreuze ,Sheldon A. Langsam. 20011 Using the Intemet for Financial Reporting[ J]. The journal of Corporate Ac- counting & Finance Mar/Aprl 2,3 : 67-76.
9Eng,L L ,& Mak,Y. T. 2003. Corporate governance and voluntary disclosure[J]. Journal of Accounting and Public Policy XXI1,325 - 345.
10Hela Miniaoui, Peter Oyelere. 2013. Determinants of Intemet Financial Reporting Practices:Evidence from the UAE [ J ]. Review of Pa- ci? c Basin Financial Markets and Policies 16(4) :1-25.