Online financial disclosure and firms’ performance

Abdalmuttaleb M. A. Musleh Al-Sartawi

14 citations0/0 files storedWorld Journal of Entrepreneurship Management and Sustainable Development

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

Abstract

Purpose The purpose of this paper is to investigate the association between online financial disclosure (OFD) and firms’ performance in the Gulf Cooperation Council (GCC). Design/methodology/approach Extensive literature review was carried out and a checklist of 90 items (71 for content and 19 for presentation) was developed to measure the level of OFD by the firms that are listed in financial sectors of the GCC Bourses. Findings The findings show that the overall OFD in GCC is 77 percent. The results indicate a positive association between OFD and firms’ performance. Practical implications The study recommends that regulatory bodies should develop a guideline of disclosing information through the internet in order to enhance the corporate transparency and performance among the GCC listed companies leading to reasonable economic decision making. Originality/value Additionally, the study contributes to financial reporting and performance literature relating to the GCC countries.

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1983Separation of Ownership and Control 1980Agency Problems and the Theory of the Firm 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations 2002Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore 2002The determinants of Internet financial reporting 1999Corporate Reporting on the Internet 2010Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong 2008The impact of corporate governance on Internet financial reporting

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