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Determinants Of Internet Financial Reporting By Egyptian Companies, Laila Aboutera, Amani Hussein
Determinants Of Internet Financial Reporting By Egyptian Companies, Laila Aboutera, Amani Hussein
Business Administration
This research aims at examining the determinants of internet financial reporting by Egyptian companies through
measuring the extent of internet financial reporting (IFR) practices in Egypt and the association between IFR and
the Egyptian listed companies’ characteristics. The research sample consists of 133 Egyptian companies listed on
the Egyptian stock exchange as well as Nile stock exchange. The sample includes only those companies that
disclose financial information on the internet. This research considers; company’s size, profitability, liquidity,
leverage, company’s age, auditor type and ownership structure as the independent variables that might impact
the company’s’ corporate IFR practices. Moreover, a disclosure …