首页    期刊浏览 2025年07月13日 星期日
登录注册

文章基本信息

  • 标题:Web-based Financial Reporting Disclosure: Evidence from Selected Banks in the Kingdom of Saudi Arabia (KSA)
  • 本地全文:下载
  • 作者:Adel M. Sarea
  • 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.
  • 关键词:Web-Portal;Web-Based Financial Reporting Disclosure;Banking sector;Legitimacy theory;KSA
国家哲学社会科学文献中心版权所有