Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country

This paper examines the extent of voluntary financial and non-financial information disclosed on the Internet by an emerging country like Qatar. We tested research hypotheses related to the association between company characteristics and the voluntary dissemination of financial and non-financial information on the Internet based on industry type. A total of 42 companies which are listed on the Qatar Exchange (the only stock Exchange in Qatar) were sampled. An ordinary least regression was undertaken to assess whether voluntary dissemination of information on the Internet was related to firm age, size, profitability, complexity, assets in place, and liquidity. Firm size, assets in-place, and business complexity are variables which are significant in explaining the level of internet financial reporting disclosure, whereas age, profitability, and liquidity are not significant.