This paper investigates and reports on the extent and nature of corporate internet disclosure and the determinants of internet financial disclosure （IFD） by companies listed in three Gulf Corporation Council （GCC）...This paper investigates and reports on the extent and nature of corporate internet disclosure and the determinants of internet financial disclosure （IFD） by companies listed in three Gulf Corporation Council （GCC） countries. This paper uses data from 207 listed companies in Muscat Securities Market （MSM）, Dubai Financial Market （DFM）, and Qatar Exchange （QE）. Binary logistic regression analysis is used to examine the determinants of IFD. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results of this study reveal that firm size is the major factor influencing intemet financial reporting in the GCC. The results reveal that the three countries differ significantly in all the disclosure attributes with the exception of the existence of email link. This paper extends the stream of research that confirms the widespread use of internet in disclosing financial information. The results are consistent with previous literature that corporate size is a major determinant of internet financial reporting. This paper provides insights into corporate internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.展开更多
The intellectual capital is a main source of competing advantage. Many studies developed measure（s） of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of in...The intellectual capital is a main source of competing advantage. Many studies developed measure（s） of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms＇ intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital （human capital, structural capital, and relational capital）. The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future.展开更多
文摘This paper investigates and reports on the extent and nature of corporate internet disclosure and the determinants of internet financial disclosure （IFD） by companies listed in three Gulf Corporation Council （GCC） countries. This paper uses data from 207 listed companies in Muscat Securities Market （MSM）, Dubai Financial Market （DFM）, and Qatar Exchange （QE）. Binary logistic regression analysis is used to examine the determinants of IFD. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results of this study reveal that firm size is the major factor influencing intemet financial reporting in the GCC. The results reveal that the three countries differ significantly in all the disclosure attributes with the exception of the existence of email link. This paper extends the stream of research that confirms the widespread use of internet in disclosing financial information. The results are consistent with previous literature that corporate size is a major determinant of internet financial reporting. This paper provides insights into corporate internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.
文摘The intellectual capital is a main source of competing advantage. Many studies developed measure（s） of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms＇ intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital （human capital, structural capital, and relational capital）. The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future.
