Internet Financial Reporting

✅ The use of the Internet is expanding rapidly. While the use of the Internet for commerce has been well developed 👨‍💻️, there has been relatively little progress in its development 👨‍💻️ as a tool 🔪 for corporate reporting. This research examined the determinants of Internet Financial Reporting By UAE ​🇦🇪​ listed companies. The perceptions of financial analysts issues related to Internet Financial Reporting was studied as well. The statistical results indicate that rule duality, board 🛹 meeting 🤝 and ➕ firm size are prominent variables related to Internet Financial Reporting in UAE ​🇦🇪​ context. with respect to the perceptions of financial analysts, (6️⃣2️⃣%) of the respondents rated 🐀 the hard copy annual report as very ❗️ important for their investment decisions or recommendations. The second 🥈 most important factor was hard copy quarterly 🌓 report followed by the company web 🕸️ site. In terms of the quality of the Internet financial reporting, the financial analysts agree that Internet financial reporting provided by UAE ​🇦🇪​ listed firms is easy to access.Finally, “balance 🤹 sheet for current year” (4️⃣.4️⃣5️⃣) is perceived to be the most important information ℹ️.

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