The Influence of Internet Financial Reports on the Quality of Financial Reports in Libya Listed Firms

International Journal of Business Society, Vol. 4, Issue 4
Saad LihniashSohail AhmedDr. Nabilah Rozzani
Internet financial reportingMandatory disclosureVoluntary disclosureSelective disclosureLibya
PDFRegular IssueDOI: 10.30566/ijo-bs/2020.18
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4Issue

Abstract

The financial reports via the Internet is a new field of wide research making breakthroughs on a daily basis, and are affected by many factors such as the social, cultural, institutional and legal factors, which in turn affect the popularity of the Internet in financial reporting. Meanwhile, It has been revealed that firms that report financial information on their websites are bigger and more powerful, it has ownership of more focused, they have more international investors, and more modern than companies that do not rely on the Internet. However, the prospect of having to publish financial information on the internet company does not rely solely on the individual characteristic, but the range of effects of interaction between fixed characteristics, the type of industry, and the state. Therefore, this study examines the influence of internet financial reports on the quality of financial reports in Libya Listed firms. This study is a conceptual paper that reviewed the existing literature on the types and level of internet financial disclosure of Libya listed firms. This study revealed that the type of disclosures that includes mandatory, voluntary and selective are variables that are essential in explaining the level of internet financial reporting disclosure.This study contributed to the body of relevant knowledge by extending the internet financial reporting studies in developing countries which has not been focus more by prior studies. In addition, the study extends the literature on the status of internet financial reporting in African countries, specifically in Libya. Finally, it presents a clear snapshot of those factors influencing internet financial reporting in Libya.

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Article Information

Article Details
Volume & IssueVol. 4, Iss. 4
Publication DateMay 20, 2020
Authors
Saad Lihniash
Sohail Ahmed
Dr. Nabilah Rozzani
DOI
10.30566/ijo-bs/2020.18
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