期刊名称:Journal of Central Banking Theory and Practice
电子版ISSN:2336-9205
出版年度:2020
卷号:9
期号:2
页码:183-197
DOI:10.2478/jcbtp-2020-0019
语种:English
出版社:Sciendo
摘要:With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of WebBased Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in 2017. Several gauges exist for measuring the level of transparency and disclosure practices. As a result of the unique characteristics of the banking sectors operating in the KSA under the Sharia-compliant (Islamic) law, however, the researcher eschewed employing Standard & Poor’s Transparency and Disclosure checklist. Accordingly, the researcher designed a 90-item index based on metrics identified in previous studies. The selected banks in the KSA evince a high level of Web-Based Financial Reporting Disclosure (WBFRD) on the order of 76%. Regression analysis indicates a positive association between the independent variables Bank Size, Bank age, and Profitability on one side, and the dependent variable Web-Based Financial Reporting Disclosure (WBFRD) on the other side.