The value relevance of corporate internet reporting: The case of Egypt

Ahmed, Ahmed H.; Tahat, Yasean; Burton, Bruce; Dunne, Theresa

doi:10.1016/j.adiac.2015.09.004

Cited by 23 publications

(50 citation statements)

References 29 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This conclusion simultaneously accepts the hypothesis in this study that IFR practice has a positive influence on companies' market value. The results of this study are consistent with a previous study which concludes that IFR practices have value relevance to a firm's market value 11 . These results conclude that investors use the information disclosed through a company's website to assess the said company, owing to the ease of accessing relevant information both quickly and inexpensively.…”

Section: Resultssupporting

confidence: 82%

“…In the presence of IFR practices, accounting information becomes more accessible to users of financial statements 10 . Currently, IFR is becoming important due to the geographic spread of investors residing in a country and interstate regions, and traditional hardcopy disclosure methods have serious and less timely limitations 11 . In the current era of globalization, investors and potential investors can be in different geographic areas, thus IFR is a useful method to accelerate the delivery of information to be used as part of the decision-making process because the information is available through company sites that can be accessed at any time and place 12 .…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…To find the relevance of the value of corporate reporting through the internet, this study uses the Ohlson 25 model that many researchers use to find the relevance of the value of the IFR level 11 . This study uses several control variables to take into account the influence of firm characteristics into the analysis results.…”

Section: Companies Used As Samples 79mentioning

confidence: 99%

“…Financial and nonfinancial information is required to know how the company performs in each period; therefore, financial and nonfinancial information must be published so that investors can always assess the company's market value through stock prices. In order to understand the relationship between IFR practices and a firm's market value, market value is calculated based on the share price at the time of publication of annual financial statements multiplied by the number of shares outstanding 11 . The company's market value is influenced by factors such as firm size, leverage, liquidity, and profitability [19][20][21][22] .…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

See 3 more Smart Citations

The Impact of Internet Financial Reporting Practices on the Company's Market Value: A Study of Listed Manufacturing Companies in Indonesia

Adityawarman¹,

Khudri²

2018

Proceedings of the 6th International Accounting Conference (IAC 2017)

View full text Add to dashboard Cite

This research aims to examine the impact of Internet Financial Reporting (IFR) practices on the market value of Indonesian manufacturing companies' listed on the Indonesia Stock Exchange between 2015 and 2016. This research examines how information available on company websites affects a firm's market value based on efficient market hypotheses, agency theory, and signaling theory. Using 79 firms as the research sample, this research finds empirical evidence that IFR practices have a strong positive relationship to market values over the research period. Overall, the results indicate that investors value IFR information as a source for making equity pricing decisions. The results have implications for both national regulators and entities regarding the importance of information openness.

show abstract

Section: Resultssupporting

confidence: 82%

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Section: Companies Used As Samples 79mentioning

confidence: 99%

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

See 2 more Smart Citations

The Impact of Internet Financial Reporting Practices on the Company's Market Value: A Study of Listed Manufacturing Companies in Indonesia

Adityawarman¹,

Khudri²

2018

Proceedings of the 6th International Accounting Conference (IAC 2017)

View full text Add to dashboard Cite

show abstract

“…The Ohlson (1995) Model is used for this purpose; this model has been widely employed by many empirical studies in booth developed and developing countries (Ahmed et al, 2015;Tahat et al, 2016;. It aims to measure the value relevance of information by looking at changes in a company's market value following the publication of the information.…”

mentioning

confidence: 99%

The extent of segmental reporting and its value relevance: cross-country evidence

Mardini

Tahat

Power

2018

JAEE

Self Cite

View full text Add to dashboard Cite

Purpose -The current study examines the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard to be subjected to a post-implementation review. Annual reports are initially analysed to investigate the level of segmental information that was published by companies in these two countries.Methodology -Using the Ohlson (1995) model, the study employs regression analysis to test hypotheses relating to the value relevance of the segmental disclosures uncovered. In addition, One-Way ANOVA and Kruskal-Wallis tests are used to investigate any variation in segmental reporting among sectors. Originality/Value -This paper is one of the few to provide empirical evidence on the role of segmental reporting following the post implementation review that was conducted for IFRS 8. Findings -

show abstract

The development of internet financial reporting publications: A concise of bibliometric analysis

Murdayanti

Khan

2021

Heliyon

View full text Add to dashboard Cite

This paper identifies the main areas and the development of the field of internet financial reporting publications and to suggest future research directions. Internet use for corporate financial reporting represents a voluntary approach to consolidate printed sustainability reports which have increasingly been published by large companies in recent years. Using a bibliometric analysis, this paper examined a sample of 246 studies from Web of Science, Scopus, Emerald, Springer, Proquest, Ebsco, and Science Direct databases and only accepted articles and review paper were published in open access to identify research activity on internet financial reporting between 1998 until 2020. This review provides the most influential articles and authors based on their citations and publications as well as their importance within the network through network visualization, overlay visualization, and density visualization. The co-authorship analysis shows 208 authors who have connected each other, the co-organization analysis resulted 76 organizations which write article about internet financial reporting and co-occurrence analysis of keywords, the results found that 669 keywords divided into 11 clusters. The analysis which uses bibliometric analysis develops the status of internet financial reporting, this is a research field in a precise way through the visualization of emerging trend and currently focused on topics. The results of analysis also have recommended some variables which can be used in further research, and it is very helpful to find knowledge basis and detect the future research directions in this area.

show abstract

The value relevance of corporate internet reporting: The case of Egypt

Cited by 23 publications

References 29 publications

The Impact of Internet Financial Reporting Practices on the Company's Market Value: A Study of Listed Manufacturing Companies in Indonesia

The Impact of Internet Financial Reporting Practices on the Company's Market Value: A Study of Listed Manufacturing Companies in Indonesia

The extent of segmental reporting and its value relevance: cross-country evidence

The development of internet financial reporting publications: A concise of bibliometric analysis

Contact Info

Product

Resources

About