A Survey of Internet Financial Reporting in Bahrain.

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Author Mohamed, Ehab en_US
Author Oyelere, Peter en_US
Available date 2009-11-25T12:41:32Z en_US
Publication Date 2008 en_US
Citation Studies of Business and Economics, 2008, Vol. 14, No. 1, Pages 31-49. en_US
URI http://hdl.handle.net/10576/6850 en_US
Abstract This paper investigates the extent and variety of internet financial reporting (IFR) by companies listed on the Bahrain Stock Exchange (BSE). While IFR is fast becoming the norm in western countries, there is little empirical evidence of the phenomenon in the Middle East. This paper attempts to fill some of the gap in the literature by providing evidence of IFR practices in Bahrain. The 49 companies listed on the BSE were investigated to ascertain whether they maintain websites and/or if these sites are being used for communicating financial information. Only 40 companies were found to operate websites, with only 27 engaging in IFR. The results indicate that IFR is spreading in Bahrain and there are many opportunities and challenges for all stakeholders in corporate reporting. The study highlights the challenge si opportunities for IFR in the Middle East, as well as a number of areas for further study. en_US
Language en en_US
Publisher Qatar University en_US
Subject Financial Report en_US
Title A Survey of Internet Financial Reporting in Bahrain. en_US
Type Article en_US
Pagination 31-49 en_US
Issue Number 1 en_US
Volume Number 14 en_US


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