2021
DOI: 10.5296/bmh.v9i1.18200
|View full text |Cite
|
Sign up to set email alerts
|

Importance and Potential Advantages of Web-based Corporate Disclosure in Jordan: Current Status and Future Aspirations

Abstract: The study examines the perceptions of accounting information users toward the importance of a web-based disclosure for 32 items and the potential advantages for both the users and companies. The study also investigates the perceptions of users regarding the websites presentation and the obstacles of web-based disclosure. In addition, the study examines empirically the relationship between the importance of web-based disclosure and the potential advantages for both users and companies. Based on 107 online users… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2

Citation Types

0
2
0

Year Published

2022
2022
2022
2022

Publication Types

Select...
1

Relationship

0
1

Authors

Journals

citations
Cited by 1 publication
(2 citation statements)
references
References 41 publications
0
2
0
Order By: Relevance
“…The call for improving web-disclosure practices relates to the assertion that proper disclosure reflects good corporate governance and transparency (López-Arceiz et al, 2019;Al Sawalqa & Al-Msiedeen, 2021). When the potential of web-disclosure is fully realised, it has the potential of replacing traditional modes of disclosure such as annual reports (Botti et al, 2014;Bowrin, 2015;Sandhu & Singh, 2019).…”
Section: Voluntary Web-disclosure Practicesmentioning
confidence: 99%
See 1 more Smart Citation
“…The call for improving web-disclosure practices relates to the assertion that proper disclosure reflects good corporate governance and transparency (López-Arceiz et al, 2019;Al Sawalqa & Al-Msiedeen, 2021). When the potential of web-disclosure is fully realised, it has the potential of replacing traditional modes of disclosure such as annual reports (Botti et al, 2014;Bowrin, 2015;Sandhu & Singh, 2019).…”
Section: Voluntary Web-disclosure Practicesmentioning
confidence: 99%
“…Boubaker et al (2011) for example observed that web-disclosures vary greatly and information is still limited to financial performance. Companies also encounter some obstacles which hinder the companies to enhance quality of web-disclosure, namely competition, cost and audit issues (Al Sawalqa & Al-Msiedeen, 2021).…”
Section: Voluntary Web-disclosure Practicesmentioning
confidence: 99%