ا د
آ إدارة ال
ا
ور ان
ا#$ر"! ا و ا('&ح ) *+ا / ,-!$-.اا 0و ا"2$ت
2#ا)
ا
آ إدارة ال
ا د
"ا2وة ا !"45 !6 -7ا ') ا* ا! اد""
إ2اد
د9 /ل 2ا<دي 'د:
@ ه> 25ر"= – ا – آ إدارة ال – ا د
دي ا ١٤٣١
ور ان
ار ا و اح ا! & اا %و ا#$ت
ا'#ــــ :
ا ,-ت درا* ار ا و اح ا! 'ن ا#ارة اهم
ا<;& و ا:7ت و ا8*9ت ا 7و ا 6ا ا*#5ام ا! آ 23و*1
ار و > =#ا'ت '& ا?آ ا ا &;8و ا#ا &Aو @ه &' Cا&' &#B8
ا'ت ،و 6ه,ا اFر ا< 8زة ا?آت G*Hا ا ;#$و<زة ا#B8
*$ت و ا6ا!ت ذات ا اFرة Fر أ* %K Gو > $ا ت و >Fر J
ا ا N-ل > XBRL of information formulation =Fو > Fر إ' ر %اBت
'& 'دره ا $إ< Pا* Gه!9ء ا#' 1A* &#B8دة
>* ا &' ##ا?آت > C#ا'ت ا و @ ا ا!
ا-ر و SإRا' 7و ه,ا أدي إ 'ا 7Kادارة و اا &Kو ' ا U Hو
Vا و ا:7ت ا و ا 7ا &' ##ا#$ت < .ل 'ه ار ا و
اح ا! ؟ و ' C Pا ؟ و آ C Y؟ و '& ا:8ل & اد ? ار
ا ا! و '& ا:8ل & ?ه ؟ و '& ا:8ل & ' 7و ا3آ 7<NV &' #؟
درا*ت و أ$ث ##ة '& اHاد و ا:7ت و اUت ا Y5' 7أ $ء اC
أ[ وKد اN-ف آ ^ق ض ار ا او '& آ -Hى و اN-ف
ا$ي و در Kا!آل و'8ي ا &'Hو ا &' ##أو aKا!N-ف و ان أ*S
ا#اد و اض و اح &' .أ Kأن >ن ار ا و اح ا! أآ;
' Bو أن ن اا & Vا?آ و ا &;8أآ; Kدة
اFت ا##ة 2ورة > Jا ا$> P< *$آ وا %دا CAا و ا. F
و ا ,-Hا *$ا#و
7bت ##K Vة ' 7>6ه > =8ا'#5ت و ا'ت ا ! &.
@ &' Gا ?> &'#58أ*ر ا C7*Hو'Rا ت ا?آت وا CAا -#ا?آت ا8ه
ا#ر* Kق ا* &' C7*Hات ##ة '> cر '#$دة ' ً8أو > $ا ت إP
#Kاول أآ 8أو ' *ك K Meta Stockاء ' &' #Rات ا.8$و cا &' ##ار
ا B5ا#$دة ' ً8ا > &fا &$ا& '& ام 3ي درا* >.Bآ g,ض آ ا-Hر
ا!د وأ-ر ا?آت و وء ا #ت ا?آت
أه ار
> >3أه ار '& أه ار ا و اح آ hا CU 8Aا'ت
ا *$و ا< #اN-#ت ا[9ة ا>5ذ اارات و > G6ه Nءم ' %اFر
ا 8ا6ري > Kا'ت و ا!>!ت .إن > ا ا!و و ' &' a$
*ت و ا>6هت > >#$ي *$ ##Kو ا &*$و اا$ &Kج ا ' '&
ا'ت وا Gو ذج و أ ط ##Kة >Nءم ا#د ات از %و ا?رك و اB
*#' 1Aدة و اض ا$ CANي أR7Kة 'Fرة و 'ا* اص و ار و
ا$د[ت .
ه#ف ار
.١ا!$ف ) ا2ا' 0وراء !6-ا#$ر"! ا و ا('&ح ) ا G )' . ,-!$-.ه :Fا" #
إ!اء 5ت ) دة ا#$ر"! ا "I 2ءا أ /أ2ة ا(JKح Mم ا)
ا )$وردت /Nا(OJKت ا )' Mا$ع ا< 2ا!"*) /ا)' /--#
"<-ا !" م ٢٠٠٩
<2ف I"I5اق ا و ا / 2أTر از ا ا2و و
ا WX@Yا "). ( Abd El Karim:2009
\]65 .٢وا 0ا#$ر"! ا و ا('&ح ) *+ا/*5 7"2O #5 G )' ,-!$-.
ا / !7$ا&ل ) آ ه / Xات ') Tا2 )-ود ة 2$ ^Xدة <
ا! Xو ا و ا!#ؤة .و2 0ي Kأو < اKل $ي ات
ا. XJ
.٣اف ) دور اMت و ا<>ت ا< ') ا ) /5و I"I5دة
ا#$ر"! ا و ا('&ح ) *+ا,-!$-.
ا? ا >و 7ار
>و ار ا# Kد '& 8ؤ!ت أ[ره وا %ار ا و اح
ا! ا ا8د اBة ا-Hة *اء 'ا %ا?آت ا8ه ا#ر Kو
@ ا#ر* :7 Kق ال # ،ا@ ا$ل ''ت #7ف > CاHداء ا
?آ أو ا 2أو اRآي ’ أو #7ف ا!^Nع ا*8ت وا!*ا>6ت ا ? %آت
'ر* &' 7أ KاF' %' Yت ا ا!و '....ا %ا?آت ا!
أ[رت ه o,ا!*:
' .١ه ا#ا#5*! %ام ا! ? ار ا؟
.٢ه ا! 'زال ' GFا-ري ؟
' .٣ار*ت ا '& ا?آت و @ ا &;8و أ$Vب ا $؟
.٤ه 9' #Kس و > Cا B' & Nار ا و اح و & ا*#5ام
ا!
' .٥ه ا>6هت hAا#را*ت و ا$ث ا >و > 8Bا & Nار ا و
اح و ا*#5ام ا! ؟
.٦ه ار*ت ا? $آت > =Fار*ت ا '& ا?آت ؟
[3> ' .٧اوا 1ا? Hyper linksآ #<3ا ت ا [ 8Aا!و >#ات
ا ;8ادي @ ا 7؟
ا ا
ر
ا#را* ا Uا$ $ي ا#را*ت و ا$Hث ا 8ا >و ار ا
و اح ا! N-ل ا8ات ا-Hة '& م ١٩٩٠إ ٢٠٠٩م 7 HاBة ا!
ا #7ا!و ا! ' &' aا %ا? ا و ا!د و
ا! Kو ا#و ت ا >#$ث اJت .و ه اBة > 2ا &' ##درا*ت و أ$ث
ار ا و اح ا!
$5ول هFة ار اcا b-ه) :
.١اام ا! ? ار ا و اح ' ) GFا-ري(
&'( .٢ات س أ #اام ا""! آ و " ((0ت ا/ر .ا و ا*+,ح
.٣ا |A- & Nا?آت و ا*#5ام ا!
.٤ارت ا 0و./ /+ات آ 78 7( 9ا 26و ا5آ و ا4ف ا12
.٥ارت ا< /ر .ا و ا*+,ح &; :ا""!
#>? : .٦اوا Hyper links @8و (A6ت آ EF 7( 9ا .B0و ( CBD" *BاB(0ت
ا<;
H( .٧اDEت اEG
أو :اام ا! ?ر ا و اح ' ) GFا-ري(
> #ا?آت ا! ? ار ا و اح RRا; و ا?B
ار ا ? %6ااد و ا?آت ا!*;ر و ا .و> #و ا &' ##ا#را*ت و
ا$Hث ا 8درا* دور ا! ا?'' & Yت ار ا و اح و '#ي إ'
> RRه,ا ا#ور '& أK RR> Kدة ار ا و ا*K<! 6ت أ$Vب ا . $وا>,5ت هo,
ا#را*ت و ا$Hث #ة '8رات 7' ;$
8' .١ر ~$و BVرن ار ا واح ! & ' Y5ا#ان .و درا*
) (١٩٩٧:Lymer and Tallberg’sأآ ٥٠آت ا ا#$ة و ٧٢ا?آت
ا .#Bدرا* ):2003
(Allam and Lymerإ#اد ار ا P
ا & ٢٥٠آ S-دول )ا!ت ا#$ة ا 'Hو Fوآ#ا وا*ا
وه آ ( .و>& '& ا#را* أن ا?آت ا'Hآ 7#أ '8ت اح ا
ا و أن 7آ hأد 8' Pى اح ا Pا .و درا* )
'(Khadaroo :2005ر & ار ا ا! ل ١٠٠آ ا Rو٤٥
آ *Jر و>& أن ا*#5ام ا?آت اJ8ر ا ? ر ا أآ; '&
ا?آت ا.R
.
8' .٢ر 8B> ~$ي >& '#$دات ? ار ا و اح ا! ا#ان '#$دة
'; ز#ا )(Oyeler et al., 2003؛) , ( Fisher et al.,: 2004أ*ا ) et al :2004
( Lodhia؛ آ#ا) ، (Trablsi et al :2007)( Trablsi :2004ان )، (Marston :٢٠٠٣
' ، (٢٠٠٥ ، #<) RواHردن ) ، .( Al-Htaybat, K. & Napier,C .: ٢٠٠٦درا*
'ر أ Kر ا! Fوا ، &$ا8د )(Ismail, T. H :2002
و ودرا* ) 8B> '# (ALY & Simon :٢٠٠٧ذا > #ا?آت ا!
إ ج و >ز %و إدارة ار ا و اح ا و ' ه ا*ب ا& آ و
ا'ت ا .و#Kت ا#را* أن هك #ة Uت >N[ BV 8Bث
'6ت ه
•
ا 6اHو Uا ?ر ا!ر وه > 8Bاد ا?آت !*#5ام ا!-اع
ا9' 85 =$ ##6ات >و 7درا* ) (Rogers: 1995ه ' a>Rا 8و
اا= و وا & #ا #و '$آ ا#رة و ا g,. U<Nا* '#5ا?آت
ا! آ* 8 R' =$> 7 ~#< 1أ ،و اا= ' %ا Cو ادات و
ا; ا 18 ، 6ا C7Bو * 7ا!*ل $آ اFر )(Zhu and He: 2002
•
ا 6ا; Uت ا Jا 8*9و 8> 7ا?آت =$ا[ و اS 6
' %ا %' 1 S" (Hatch:, 1997).Y &-ا :ا#ا -و & أ %' 2ا:
ا5رK "Kاءات 'ر*ت >Nءم ا[3ات ا و ا *8و ا[3ات ا!K
ا . a F$و>N[ #Kث ت =$ا Jا (Xiao et al :2004 ) 8*9ه :
ا[ ا8ي ا*#5ام ا?آت 7 Nا!* 6ت و **ت
ا#و أو ' '#رؤؤس ا'Hال Jا & Uا#ABة ا >د ا?آت
ا[ $آة ا*#5ام ا! ه '& أل ا cأو ا >#
ا &' &-ا?آت ا' SBا6ل < U Pإ 7أ 7اHآ; <6و >'#
ا[ اري ا*#5ام ا! Uت ا!* 6و'دئ
ا 7Kا >#ره ا:7ت ا 7أو ا!>$دات ا6ر <> 7 Pدل اHر و
ارف ' %ا?آت ا[
•
ا 6ا;;U :ت اد '7
Uاآ ا*#5ام ا! < =$> &#ا Rإدار ع
ا8ه& أ C7ن ا $ا C7 H ;'Hن أن ا8ه& 8ن F8ة
*آN- &' C7ل ا #Vو ا : 2002 ) C7F? H
(Watson et al
# g,ا*#5ام ا! و* B5ا Yوآ ' %زدة آ ا'ت
ا#ر Kار ا( Marston :1996) *$
Uا K$ا8ة اس ال ا*#5ام ا! Uت ام ?ح
أداء ا?آ V- Bا?آت ا!*#ا ا!*#5ام ن > !<Kت
<' ا#8ات و أ'ء ا!*;ر U (Watson et al : 2002 ) .ارة
ان
ا*#5ام ا! 9' #ا $VHب ا :5 $ا-Hر ا:8
و > #ن '9ا K Pدة F .ي a
ان ا?آ ه ا %' '> ~< ;#$أ<#ث ات &' !#ا' ' %اFاز اC#
و#' # #ي ا?آت ا $زدة '8ى اح رة
3 &;8ن ا?آ $Kو >$ج ا د Cا*اره ;
Uا? :أن ا*#5ام ا! '& ا?آت ##7> &' #$ا8ه& cو ا>5ذ
اKاءات ا #cه# Cم آ Bاح أو اHealy, P. M. & Palepu, K. ) :KB
)G:2001
أوإB-ء أ-ر ا!رح ا :8او Y> &' #$اG8.c
ا! B5ض ا$ $ا Rا،&#
ا#وا $ %ا*#5ام ا! > ، Kو ** > ، Uو اد ' و
>8Bه اUي '#د ##ا& و 9> K 7آc #ورة ا*#5ام ا! ا ج و
>ز %وإدارة ا'ت ا و ا!ح و ه,ا > G8 $V 8Bا& اؤ و
ا#7ف .و & ا آ ا#وا J %وKد ' و '9ات > g Cا!*#5ام و ا&' #$
>ك ا 'Hا-ري و > Fا ان إذا آ هك < RR Kا; ار ا و
,Kب ا'Hال و >? %6ا &;8وأ$Vب ا. $
: "#
('&ات س أ #اام ا""! آ و " ((0ت اB/ر .ا Bو
ا*+,ح
ا<#ث ا#را*ت ه,ا ا6ل آ درا* ) (Hanafi et al :2009ورد #را* ا a
>9' #Kات ##ة *ه س ا[ ا! Kدة ا'ت ا و ا!ح إ! أ &' > 7
اب R> #K ! N; ،،وا cس ا'ت ا و @ ا و '& هo,
ا9ات أ,-ت > Cا %ا!ر آ G6 V5إدرا &c 7Kا .9و ا 2ه o,ا9ات #
أ Fا!هم ا 'ت ا ' %ا '& ا!هم Jه '& ا'ت @ ا
و #ذآ ) (Hedlin : 1999ن هك [Nث درKت أو 'ا< Fذج ? او
،ا#ر KاHو Pه وKد ا و ا#ر Kا; ه ا*#5ام ا! آ*>! 1ل ا'ت
ا ،وا#ر Kا;; !*Bدة اى '& >ت ا! و ا >? اوض ذات ا*1A
ا#دة ،اN- &' C7*H 68ل ا! ،ا6رة او و XBRL Jا<#ة @ ر
ا .و > #ا9ات ا 8ا#ر &KاHو Pو ا; '& دون أن > ,-3ا#ر Kا;; ر
ء ا9ات). (Hanafi et al :2009
و > $ان أ*س ء ' (IBRQ) 9أورد )Louwers Y> (Hanafi et al :2009
)6 et al. (1998دة ا'ت او' P cا %ا?آت :
"Louwers et al. (1998) noted that the quality of information presented on
companies’ websites, like that of paper-based information, is of paramount
importance.
Pأن ' %ا?آ & ار oا6دة إذا آن درا > Pا'ت اAN
#58م '& N-ل أرK %ا Gر . 8Aأو! G Kض ا#' P ، %ى آ و ا'ت
او cو '& و ا > آ ا!<Kت ا .. &'#58 B5و ا G 6ا; ه =
ا ، %و ا,ي ? إ# Pد اBات أو ا'ت ار 5ااة %' Pا?آC#> ~$ ،
'!6ت ا>5ذ اارات .أ' ا G 6ا;~ ه #د إ#Vارات ار ا? 7أو ا * %أو اY
* N-ل ة ' ' .و G K -ه ا ا ، CANو ا,ي Sا ~#$ا' 8ت
او cأو آ Bا' ' %ا'ت ا##6ة.
وهك ' C7' -ء 'K 9د ة ا? او ا (Hanafi et al :2009) ##6ه
ه ا .a8B 9ه,ا ا a8> C> 7إ C> : Pا %و '$ى ا ، %ا* Cا cه
ا 9اح و زن اa PF
.
ا !+eا!$#ح
)%١٠٠ (IBRQ
&5ا%٤٠ ) 0
(
•
< ا(2]$ام و اj2ل 0
)(%٤٠
•
ا / #$ا&Yت )(%٣٠
•
ا ,$ا(%٣٠) XJ
$ى ا( %٦٠ ) 0
ات ا ) %٦٠
(
ات !kا ) %٤٠
(
•
ا#ا Xا )(%٣٠
•
(%١٥) !K
•
ا#$ر"! ا! " 0
)(%٢٥
•
'!" nا(دارة )(%٢٠
•
•
ا2O.اث ا ارزة
)(%٢٥
Oآ ا!6آ c /
ا(%٢٠) =c
•
اeو )(%١٥
•
ت O
ا<)(%٢٠
•
ا!$ة و ا! n"$
ا(%١٥),-!$-.
•
ت أ!jى )(%١٥
و cا* Cا =8ا 7ام # #K ~< 9د آ '& ا $> Vآ &' #د ه,ا ا7
' N; ،ر * 7ا!*#5ام و ا-#ل &2> . %ا# &' =$د '& ا1c ;' V
ا ، &'#58إ' ا-#ل $Bت '، B5اcح ،و 'Rا ا>8ع < C6ا . %و #ا &
ا$Bت ا,ي GFا- &' =$ا 1Aا ،%أداة ا ،~$أداة ا#8ة ،و ا ا1 ! #6
Pا $BVت ا # # a8B %ا %أ-ى ذات .Vو ا ا> &' =$ CANر
'#- ،~#$> -ا aا #او ،ا ، ~#$ aا Cا.و أ$' G K 2ى ا%
&2ا &' ##ا.S
#د ا$: (Hanafi et al :2009)9 Vي اC> S> ٣٤ 7' ٢٠٥ P 9
ا %و $' S ١٧١ى ا.%
> |5أوزان ا: 9ا #ا<~ ) |5> (Hanafi et al :2009اHوزان اhA P 9
درا*ت * ،و أ> %إKاءات ' Vل إ Pذ gا |5ازون آ ? 7Uا$c
.PH
<NVو وا ا: 9
& ار ا '# $V 9ن درا Pس ' Bض aأن . a8و
ا 9وا إذا آن *' hA Fأو '@ < ا*#5ام '& درا*ت
أ-ى .و #أوردت ا#را* ا#وا $ %ا*#5ام ا! ' و >8Bه اUي و ا
'#د ##ا& و 9> K 7آc #ورة ا*#5ام ا! إ ج و >ز %ا'ت
ا و اح و ه,ا > $V 8Bو & أ آ ا#وا J %وKد ' و '9ات
> g Cا!*#5ام و ا> &' #$ك ا 'Hا-ري و > Fا ان إذا آ هك <K
RRا; ار ا و ,Kب ا'Hال و >? %6ا &;8وأ$Vب ا. $
9إKاءات > Cا <Nو اا .و:أ7bت hAا#را* 3ن '$ى ا %ه اHآ; أه & &' ،
ا ، Vو أن hAا-رات <NVو وا ا 9آ إ. 6
[; :ا |A- & Nا?آت و ا*#5ام ا!
' درا*ت و أ$ث ##ة ##$اJات ا & 8Bآ ا'ت ا و
اح ا! '& N-ل ء '9ات س ا |A- & Nا?آ و '#ي
ا*#5ام ا! .وآ ا hAا $ا :
ا : C6$أ[ ا@ Gا#را*ت و ا$Hث أن هك ^ Nد & إ KاVHل
وا*#5ام ا! و آ g,هك ^ Nد & إ Kات و ا*#5ام ا!
أن < C6ا?آ ذو >K [3هي ا*#5ام ا! ?آت اHآ <6
ه اHآ; ا*#5ا' 7 H NاHآ; اRا' ح & ''> 7و >%
ات ا C6$ا ج 'ت و ا*#5ام > Kا'ت و اHآ; *Fة
> Yا ?ء و ا و ا % ~#$ا!و .و ا?آت اة ه اHآ;
&;8 ,Kو ا.( Xiao et al., 2004 ) (Oyeler et al., :2003) &$
ا : $أ[ ا#را*ت و ا$Hث أن هك ^ Nد & ا #AاVHل
وا< #Aق ا و & آ ا'ت ا و اح ا! ول
) (Lev and Penman :1990أن ا?آت ا 7#أ-ر #Kة أآ; إ<
ا-ر & 78B Rا?آت ا 7#أ-ر * . :و ا#را*ت وا$Hث
أ[ أن هك & 8 Nا $و آ ا'ت ا و اح
ا! ول ) (Salam : ١٩٩٩أن ا-Hر ا ~$> # :8ا?آ ا?7 Y
ا! '& أ G6> Kا :8ا و ا * U$ا?آ .
وا ا &' -ا#را*ت و ا$Hث ا[ أ & N ! aا $و آ ا'ت
ا و اح ا! ل)( Marston and Polei :2004إن ا[9> $
ا*#5ام ا! '& ا?آت 8و ! > [9ا?آت ا.. H
ا %ا :أ[ ا#را*ت و ا$Hث أن هك ^ Nد & 6' 8ع
ا#ن ا '6ع اVHل و 8ا#ن ا Fا <ق ا و آ ا'ت
ا و اح ا! آ ل ) .(Ismail:2002إن ا*#5ام ا! 8
&cو ا#ا &Aا8ة ?:ن ا?آ ' #8ه# C> Cرة
ا?آ *#اد اRا'> 7ا ا#$د .و ا ا &' -ا#را*ت و ا$Hث
ا[ & 8 Nا %ا و ا*#5ام ا! Meek et et al. :1995).
# G8رة ا#ا &Aا$ل ا'ت ا V5و #ن ا B5ض 8
ا#ن '#ر Rدة ا GFا'ت '& ا.. &;8و ا ا&' -H
ا#را*ت و ا$Hث ا[ #م وKد & Nا %ا و ا*#5ام ا!
(Oyeler et al. :2003),( Xiao et al.:2004),
ا ;' : 8ا %ا >2' hA #Kر أ[ ا#را*ت و ا$Hث أن
هك ^ Nد & 8ال ا#او ا ا5م ا#او و & آ
ا'ت ا و اح ا! ول ) . ( Oyeler et al. :2003أن
ا 8أ< #اJات ا#5*! 8Aام ا! ز#ا Rا?آت ذات
ا 8ا و ا ANا @ & 78Bه '& ا?آت .و ا ا-H
) (Salam,: 1999ا[ & 8 Nا 8و آ ا'ت و اح
ا! !د ا?آ ذات 8ا 8ا ن ا @ &;8را@&
ا$ل ''ت إ cأو #ن ا<Kت ا8ه& و ا#ا&' &A
ا'ت ' %ا B5ض 8ا. 8
Fع ا :أ[ درا*ت و أ$ث ##ة أن هك Nو[ & ا ء ا?آ
Fع &' Vو ا*#5ام ا! ) (Ismail:2002و ) (Debreceny et al.
)? :2002آت ا' Fع ا Kو ا!>!ت و ا 1Bو اJز و اك
و اHدو >8 %ي '& ا? 7>'' & Yا ا! و g,
J %K #ات ا : 8ا )ا Kو ا!>!ت ( او Rه &
ا?آت Fع >8' 7ي '& ا أو F8> 7 Hا8ق
ا %' Nا?آت ا#و ا . : Kأ[ درا*ت و أ$ث ##ة أن هك N
^د & ع اا %Kا5ر Kو '#ي ا*#5ام ا! )(Xiao et al.: 2004
?آت ا >ا 7>8< %Kا<#ي ا?آت ا#و ا Kا8$ت >#58م ا!
2> YB5رب ا & ا &#و ا! &;8ن ?آت اا Kا#و #د
آ '& اNء و 78و !<ل > :8 7cا #ر Kأآ #
اهل او *ء ا8ك .و أ[ درا*ت أ-ي أ & N ! aع اا %Kو '#ي
ا*#5ام ا! ( Salam :1999),
ادراج Aأ*اق اHوراق ا ا : KHأ[ ا#را*ت و ا$Hث أن هك N
ا & 6ادراج ارVت ا KHو '#ي ا*#5ام ا! Xiao et al. .
)? . (2004آت ذات ا NرVت ا#58> KHم ا! '8ي
'& ا'ت ا و اح &> &' #$ا'ت & ا &;8ا&$
و اJ G KHض ا$ل ا'Hال Bا أو >*F %ق > =8ا6ت ،
> * RRا?آ او > =$ل ** .و أ[ درا*ت أ-ي ا & N ! a
ادراج Aا*Hاق ا ا' و ا*#5ام ا! )(Oyeler et al. :2003
' *= 2أن هك |A- & Nا?آ و ا*#5ام ا! آ* 1
'ت ار ا و اح .و هك >& ا[ ه o,ا &> G8 Nا:ت
و ا#ان و ا :ا#ا -و ا :ا5ر? Kآ ا #اا< . #ا& ' ت
ا &' 9درا* -ي و ا& ات اس و ا& أ* GاG6 . $
إKاء و د Cا#را*ت و ا$Hث ا < ا ء '9ات C
اHداء و >K &8$دة ''ت ار ا و اح ا!
را: 08ارت ا 0و./ /+ات آ 78 7( 9ا 26و ا5آ و ا4ف ا12
ا! آ? ا>!ت وا* ا#ى * ا 'ت ا< * 7ا!*#5ام #ون > Bأو
#$أد '& ا K ، Bا ;8ادي #ا*#5ا' aا! أن &' %ا?آت 7Bا#ر
ا:a>' $
.١إ>< ار ا '' >Fت '*
.٢أن ا'ت ا ا! > Sاا %ا? $آ و >> 7ا8
.٣أن '$ي ا'ت B? C8و ا5>! <Nذ اارات
8> .٤ت و اض >^8 C8
.٥أن اوا 1ا? > 8 C8و ا 78و ا# ANرة ا!* اد
.٦وKد >Fت < و &'H Vا'ت وار ا!
7* .٧اا Vو ا' %' Bدر ا'ت ا و @ ا
ه < ا?آت >ت ا &;8و ا#ا &Aو أ$Vب ا ا!-ي أKب & ذ gآa
ا#را* ا م ' S6' 7ا *$ا ان از %ا!و 'ت >ر ا!ل
>( FASB:2000)2
.١ارت ا 7( 0ا5آت ا""! :
* 7اا : Vا?آت >RK |5ء $Bا 8Aاو & ^= را $> 1ا*C
ا ;8أو اNت ' %ا$ &;8ي ''ت > C7ا ;' ;8ااCA
ا و >ر اا Kو ?ات إ-ر > |5ا#اول و ه* :ق ال و ا
و ار>^ت ا %أ-ي .
أر Bا'ت ا و @ ا ار 5و >& ا &;8و أ$Vب ا$
'& اVل إ#' 1A* 7دة و * و و' ;' Aا?ا78 A
و *
اض 'ت ا و @ ا 8ت '#دة '7
Linked table of contents
و Hyperlinksو، a downloadable ،Multiple file formats (for example, PDF and HTML).
#8 ' analytic toolsا#58م |$و > $و ا!*Bدة '& ا'ت و >RR
' %ا?آ
ا*#5ام ا #ا!و #8ة أ$Vب ا $ا$ل أ<#ث ا'ت
و ا*#5ام ا* Aا-ر و ا?ات *3ع و
إدارة و 'ا ا*#5ام ا ;8أو اNت ' %ا #V % &;8زرات
ا &;8ور^ #Vت إدة اار وزرة اا %ا!-ي RRاNت '%
ا &;8و > . 78$و أ< > &8ا?آ در -رK
Third-party providers
'#-ت > Cو > ~#$و Vا %إذا 7# #K> Cا' ت ا#ا-
> gا'#5ت
Jار ا ا! > # :ن أ<#ي اJت ا
.i
HTML (Hypertext Markup Language
.ii
XFRML language for financial reporting
XBRL the eXtensible Business Reporting Languag .iiiا<#ث Jت
إ#اد ار ا و أآ;ه 'و > $ &'#58 8أو إدة >=8
ا'ت و !< C7>KاV5
.٢ار*ت ا '& آت ا'#5ت اة و '#-ت ا! " '#-ت و '6ت
''ت '"> .م > gا?آت %6آ ا'ت ا و @ ا & آ '
أو Fع &' Vآ ادر رة >اآ و > 7R5ا #ت Hداء #ة '#-ت
'7
'#ا &;8ا@ &,ن إKاء ''Nت ' أو >6ر ا! &.Nل ' %وا< & #اVل ا ا'ت ا Fو F8 Bوو * %و18 #7K
ا'#5ت ا-ر و '#-ت V> %K ;' online servicesت '، &' $
>ر ا & &$آ ' #> .ات أرح أ*' C7
ا? ا!و ر ا و ا G8ا و ر $ا Y5 C78اFت
ا
إدارة ا #ا ت و اا %ا!و =8.و أدوات * 7ا!*ل user-
RR> G 6 friendly toolsا#رات ا ;$و ا &' G@ & $ا?آت و
ا&;8
.٣ار*ت ا '& ا*8ة وو*Fء ا!*;ر > :ه o,ا'#- :Bت ا'ت ا و
@ ا ذات ا Uت د '& N-ل 'ا ' %ء <8ت Nء
اا@& ا$ل ا '#5أو '& N-ل 'ا '#58' %6 <' %ا! G 6 .
ا'#5ت ا-ر و ا ;$اN6 V5ت '
(:6ارت ا< /ر .ا و ا*+,ح &; :ا""!:
>و درا* ) ١٠٠ (Poon,Li,Yu,:2003آ h 7آ hو درا* )(Al-Said, 2006).
٤٠آ ا ا8د و درا* ) ٩٩ (Marston:2003آ ،ودرا*
) ٣٥ (Mariq :2006آ *د و درا* ' (Al- Jaber. &. Mohamed: 2003),و
ا8د وا ،ودرا* ) (Oyelere and Mohammed, 2005ن ودرا ) & Alnodel
)Hussainey:2006
•
!+ ٤٣آ د"
>& hAار ا و اح G8ا& ا$Fت و أ*ب
ا %6و ا V 6ا8$ت '8ي ا6ت و '8ي اV
اBد و '!#ت ا V & h'#ا'ت ا ا ANو @ اAN
•
>& ا8ت ا' ر ا و اح ا! G8ا&
ا، % Cو &' a$ر*'ت و و* 1Aو '$Bت وNت
' %ا $Bا 8Aوا Jو **ت اHر' Bت ا .
•
>& ا8ت ا V5ر ا و اح و اNت ' %اG8 ;8
>& در Kا |5أو ا &> Bا$ي '& و& #و أرم ه> Yو
?ات إ-ر و ' G8و أ<#ث أ*ر و إ<ءات و >N$ت ' و
@ه
•
>& *ت ار ا و اح و '#ي ا!*;ر FاG8 %
ا& ا>5ذ ار إد-ل ا8$ت ا##6ة أم ء ا ' %cه a
•
>& *ت ار ا و اح و =8> JاBت G8ا!N-ف & J
J HTMLا CاHو ر ا و اح و PDF Jا Jا
و 7cآ 6 Adobe Corporationا[=A
•
>& *ت ار ا و أ* Gا#> G8 Navigation Aids <Nد
ا#8ات ا#K & <Nول ا$ت ،و ا*#5ام اHزرار ،و #Vوق ا~$
أو ا- ، 6ا 1Aا > ، %ارة و *ء ا!*#5ام gا#8ات
ا9 # <Nدي ا اJق $ا'ت و #م ا#رة ا& R
''ت ار ا و اح ا ANو ا'ت ا!-ي .
•
>& '$ي ا ا8ي و ا!ر>^ت ا? ا ?> #ر* Aا
ر* Aا ر S6' SAادارة و ا8ه& أو 'U<Nت ' و @ '
ه,ا ه وا %ار ا و اح ا! .إن '6د وKد ا %
ا! ! > Aأن آ و ا'ت ا< '8ي ا6دة اFب .
?آت @ ' Fو aKا %c ##$ار ا و اح ا! ،
?آت أن >?> ' Bء .هك ا#$' #دة G6أن >? aار ا و ا!ح
'& @ > =A$ Y$و & ?آت ا $ا$ ,-Hي آ aاو aأو آ; o
ا! ? .آت ا C> $ا %و اض آ?> Yء '& ض دي [
ا ض د' ت و ارة
ا?آ ه ا hا 8Aر ا و اح ،و ا? ا!و &' 6ار
ا و اح '< hي * %اF [3ر ا Kو ا!>ل وا* %ا#اول و ا! ?ر &
7Kت و 'Uت ##ة ' 7رؤ و ه#ف .ووا %ا$ hج ا& ا &' CANآ '&
Vا و ' ا CUا *$و ا:7ت ا و ادارة و اا &Kدا &-و -ر. &K
< ن '*N V hل و ا#اول & #ة 7Kت .ا!ن G6آ :أن >#$د '7:8
> o6ه,ا ا # hا! ج و از %و ا &R5و ادارة .
'& رأي
) (Xiao et al.: 2004أن ا! " G6أن #أ*ب >Fه
إ^ر [ [NاHد اBه ا ن '& دور ا )أي < ا?آ أو ا? ا، (=5
واا' ا#$دة ) Jا $ا Kو@ ا Kا $أو 'Uر اFارئ( ،و>ة اJ
)ا ، U$ا#رج أو ااد( ( .أن ار ا >Fر إ 6' Pأ** '& @ض م ،
''ت '<#ة ) * #< P 58اء ا#Vار ا; وا ( ' 6' %أ** @ '5
@اض ا' وا'ت .واح >Jات ,Kر '; > C#ار ا ا ، $و #م ا?Y
& ا ت ا5م P ،ا Hا 'R$ا .**Hواد h7ا #$اHد .Pو إن ا? ا# **Hاد
ار ا :ا ' & ا< #وا."|5
و '& < أ-ي هك < Kا > Fاا Aو اا #و > 7;#$اآ %' GاJات
ا ^أت >#اول ''ت ار ا و اح ا! ا* Fآت ا'#5ت
ا %' =Bا و ار*ت ذات ا
د #>? :اوا Hyper links @8و (A6ت آ EF 7( 9ا .0و (* " CDا(0ت
ا<;
>Rود ا[ ا!و $ت ا? Gا ) C# ^ ( Hyper textا'ت ~$
& ا#58م '& ' J 88> @ ^ 7ا & Uآ G>> Bاا & %cا*اض
ا'ت و آة ! ل ا ' #8ص أ # -ن SBا Cأو ' Cأ# Y5' -
!ف ا'Hل .و ا? Gا* ( Hyper media) FAو ه ^ ' ا'ت *#5ام أآ; '&
ع '& ا* ;' 1Aا*'ت و اص و ار ا@>Bا و ا #Bو ات و ا$آ ! ل
ا ' #8و* 1Aأ SB -ا Cأو ' Cأ -و اوا 1أو
ط ا(Hyper links) Vه اط
ا > 1ارئ 'ت أو ا %ا!
ام ا#58 %6م ا! #58 ;8م ا! & ~$اBص ا!*;ر ا ANو
اBت ا6ر اا $و ا?آت >#58م ا! &8$ا %' Nا ? &;8ار ا و
اح ..و اض [ ا!و ;8ادي در' &' Kو اض و
ا$ل آ Cه &' Aا'ت 5رات ##ة اذا آن ض ا'ت ا روا1
Hyper linksاB' %ت #و Vت ،و >8ت ' 6اBت و ا*'ت ا . '#و '&
< أ-ي > #ن ه o,اوا 1ذات > * [3ا ;8ادي
ا*#5ام اوا 1م ا#58م #ة '7م #ا*اض ا'ت ه "ا N-ل اUم و
ااءة و ا' $ت و إدة ^ Gا'ت ا . (Conklin 1987; Boechler 2001)" 8أداء
> gا7م و وا< #وKد Gء إ cا#58م Uم ا'ت .و #أ[
ا#را*ت أداء > gا7م و وا<9 #دي ا <#وث -ا (Conklin 1987), <Nو و ا B5ض
'8ي ا ، Rose and Wolfe 2000), Cو أF-ء أ[ء < ا?آ . ( .Sweller et al. 1990و '&
< أ-ي ذج ' 6ا'ت #ي اHاد ;Nث 'ا< ه ) <' "Hogarth (1980اآ8ب
ا'ت و '< ' 6ا'ت و '< ا>5ذ اار و زدة ا $ا أو اRا #Aا!دراك
gN * [3> aاآ8ب و ا 6ا'ت !ن اRدة ا $ا اآ '& *
ا,اآة ا' #ي اHاد ' #< a' %وث ا . 5و م )# ( akelton:٢٠٠٦را* > [3اوا1
ا? >#ات ا ;8ادي @ ا 7و >& aأن ا ;8ادي *#5ام اوا 1ا?
J8ق و أ '& ا ار و و aأ د > Cا %cا ا? $آ [9> ~< .
اوا 1ا? > %V * [3اار .
و '& < أ-ي ل ) (Dull et al. 2003إن اوا 1ا? > $> [9و د'h
ا'ت و ا>5ذ اارات ا .و > %#ا &' hR' $ ;8ا'ت '& 'در ' B5و ه,ا a
أ[ر * %Vاار . (Hodge 2001).و أر (Oskamp 1965).ا أن ا'ت ا! c
>9دي دا Aا ار>Bع Kدة اار ا@ &' Cا 9> ' @ 7دي ا زدة ا; ا #و ا R$
ا. C$
و >و ا#را*ت > [3ا &' hRا'ت ا?" 5ا#Bة #Kا ا" hA
و ا'ت @ ا?" 5ا #أن :c 7أو '#و' '' . hA 9ت ! 7 V
cع " %Vاار G8أ[ ا(Hackenbrack 1992; Hoffman and Patton YB5
.1997),و >? hAا#را*ت ا أن >#ات ا ;8ادي ># '# [3م &' hR' aا'ت
ا? 5و @ ا?#$ 5ود #را> aا وه ن ا ;8ادي أآ; #5*! acام
ا!*!#ل &' #$ا #76ا و ا R$ا. (akelton:٢٠٠٦) #
و '& ذ |5 gأ CU ' aا'ت ا' *$اة اد اBو# cرات
ااد ا!* #ا Cو ا CU ,Bا'ت !*#5ا'B 7ءة و .و Vا
ا *$درا* ا[ر ا 8ا> ا!ر>^ت ا? و > ا!د و ا9ات ا > &' #$أ[
ا YB5و > &2أل اض و اح ا!و اAN
H(: 08اDEت اEG
•
ة اHو >& )the Leinster Society of Chartered Accountants (LSCA
& AKة أ 2ا*#5ام @H Nاض ار ا) . ( Peppar: 2009ا#7ف '& اRA6ة
>? %6ا?آت ا! #إ>ع أ 2ار*ت ا V5ر ا ا! و
[ ;' Vت ان > C#ار ا ا#ا ا أ 2ار*ت ا#و .وBV #
' ا Cا [Nث '6ت ه
.١إ' اVل ا * 9' %و * 7اVل
.٢اN % <Nت ا 9' ;8ا2ن Rوار ا %أن C7#إ'
اVل ا %Kا'ت اa>K<! AN
$' .٣ي Nت ا# 9' ;8ي ا<اء ا$ي ''ت >c C8ح و
ا>< ا ا*K<! Gت ا &;8ا &$و ا& ' %اc Rح
& ا'ت ا $و ار 5و ا =Fا$آ وK RR .........دة '%
Nت ا;8
•
ا#Vر ا!>$د ا#و &*$ا ا? A7وع Uم إ#اد ار ا 'رس ٢٠٠٨
>< hA &2ل ا!دارة ا#ة ?آت و أ#اد ار ا و 'ا Kار ا و
#Aة ار ا و را C7أن ا?وع 'زال >$ج ا ا &8$و ا( IFAC:2008) F
•
ه* :ق ال !ت ا#$ة ا!' )U ^ (SEC:2009م ا ت ا&8$ B
ار ا B' RRار ا & ^ق >#د ض ''ت اا CAا &
> Yو > ##$ا'ت ا و دئ ا *$ارف ! 7ت ا#$ة ا!'
وو ا *$ا#و ادرة '& ' ' S6ا *$ا#و .و إ#اد ار
*#5ام (XBRL )Jو & اUم ا#58م '& > $اا CAا #Kاول و >7$
Fق ##ة و و ا' ' %ا'ت ا و > ، $V ? 7$اUم #ا#رة زدة
ا 8و ا #و ا # 6ة أ* Gو> B5اارات و > B5اF-Hء و و>B5
>' Yر U Hا8
cت Kدة ار ا و اح ا! 'زا '#$ودة !ن اR6ء اHآ '&
اح ا!و ا-ري و!ن ' و '9ات ا$ Cي اا %ا!و '& ادارة
ا?آت و ادارات اFف ا;~ 'زال دور ا& و!ن >:8' ##$ت اا o6> %Kاح
ا ا!و 'زا $ج ا >& و !ن دور اUت ا 7و ا ا ا!ن @ آف
K ا!^اف '& أ%K %6> ة#8' ةAج ا دا$ ف#7ا ا,دة ار ا وهK #? %6 ا.
a$>
References :
Abd Karim , G .,(2009)," International News" ,Accountants magazine ,NO.60 ,
SOCPA.
Abd El Salam, O. H ., (1999), "The Introduction and Application of International
Accounting Standards to Accounting Disclosure Regulations of a Capital Market in
Developing Country", The Case of Egypt. PhD. Thesis. Heriot-Watt University
Al- Said, K., (2006), "Measurement of the degree of disclosure in internet website: an
application on Saudi joint-stock companies", Riyadh News Paper, 28th September
Al-Htaybat, K. & Napier, C., (2006),"Online corporate financial reporting in developing
countries: The case of Jordan." BAA Annual Conference
Al- Jaber, N. and F. Mohamed, (2003)," Disclosing financial reports on the internet:
a survey of Egypt, Saudi and Kuwait", working paper No. 61, King Saud University
Al- Qassim.
Allam, A. and Lymer, A.,( 2003), “Developments in Internet Financial Reporting: Review
& Analysis Across Five Developed Countries” [online]. Available from: [http://bss.
bham.ac.uk/bbs/static/images/cme_resources/Users/Lymer/development%paper.pdf].
Alnodel A., Hussainey K .,( 2006) ,"Corporate Governance Online Reporting by Saudi
Companies : A Sector Specific Analysis "draft prepared for the Role of Accounting
Information in Activating Stock Market Conference at King Saud University,
Saudi Arabia, 5-6 December.
BEATTIE, V.; PRATT, K. (2001)," Business Reporting: Harnessing the Power of
the Internet for Users", Institute of Chartered Accountants of Scotland Research
Report
Boechler, P., (2001). "How Spatial is Hyperspace? Interacting with Hypertext
Documents: Cognitive Processes and Concepts." Cyber Psychology & Behavior 4(1)
Debreceny, R., Gray, G. L. & Rahman, A. ,(2002) ,"The determinants of Internet
financial reporting", Journal of Accounting & Public Policy.
Deller, D ., Stubenrath , M ., Weber, C ., ( 1998) “Investor Relations and the
Internet: Background, Potential application and Evidence from the USA , UK and
Germany”. 21st Annual Congress of the European Accounting Association , Antwerp ,
Belgium.
Dull, R. B., A. W. Graham and A. A. Baldwin (2003). "Web-Based Financial
Statements: Hypertext Links to Footnotes and Their Effects on Decisions." International
Journal of Accounting Information Systems.4).
FASB., (2000)," Electronic Distribution of Business Reporting Information", Financial
Accounting Standard Board.
Fisher, R., Oyelere, P. & Laswad, F., (2004)," Corporate reporting on the Internet:
Audit issues and content analysis of practices". Managerial Auditing Journal .
Hackenbrack, K. (1992). "Implications of Seemingly Irrelevant Evidence in Audit
Judgment." Journal of Accounting Research 30(1)
Hamid, F. Z. ,(2005),"A Malaysian companies' use of the Internet for Investor
Relations",
Corporate Governance, 5 (1).
Hanafi S. R., Kasim M. A., Ibrahim M. K., Hancock D.R., (2009)"Business
Reporting on the Internet : Development of a Disclosure Quality Index " International
Journal of Business and Economics.
Healy, P. M. & Palepu, K. G., (2001)," Information asymmetry, corporate disclosure,
and the capital markets :A review of the empirical disclosure literature". Journal of
Accounting and Economics .
Hedlin, p., "(1999),"the Internets a Vehicle for Investor Relation : The Swedish case ,"
European Accounting Review.
Hodge, F. , D . ,(2001), “Hyper linking Un audited Information to Audited Financial
Statements: Effects on Investor Judgments”, The Accounting Review.
Hoffman, V. B. and J. M. Patton (1997). "Accountability, the Dilution Effect, and
Conservatism in Auditors' Fraud Judgments." Journal of Accounting Research , 35(2).
Hogarth, R. (1980) , "Judgment and Choice: The Psychology of Decision ",New York,
John Wiley & Sons.
IFAC . , (2008) ,"Financial Reporting Supply Chain ", International Federation
of Accountants .
Ismail, T. H. , (2002) , "An empirical investigation of factors influencing voluntary
disclosure of financial information on the Internet in the GCC Countries.", Social Science
Research Network Electronic Paper Collection, Working Paper Series
(http://ssrn.com/abstract=420700)
Kelton Andrea S. ,(2006) ," Internet Financial Reporting: The Effects of Hyperlinks
and Irrelevant Information on Investor Judgments", the University of Tennessee
Khadaroo, M. I. , (2005) , "Business reporting on the Internet in Malaysia and
Singapore: A comparative study ". Corporate Communications .
Lodhia, S. K., Allam, A. & Lymer, A. , (2004), "Corporate Reporting on the Internet in
Australia: An Exploratory Study" , Australian Accounting Review.
Louwers , T.,J. ,W.R. Pasewark, and E .w . Typpo ,(1998), "Silicon Vally Meets
Norwalk.(Cover Story), Journal of accounting
Lymer, A., ( 1997) , “The Use of the Internet for Corporate Reporting :A Discussion
of the Issues and Survey of Current Usage in the UK,” The Journal of Financial
Information Systems,
Lymer , A . , Tallberg , A . , (1997): “Corporate Reporting and the Internet - A
Survey and Commentary on the Use of the WWW in Corporate Reporting in the
UK and Finland”, 20th Annual Congress of the European Accounting Association,
Antwerp , Belgium. April.
Mariq Saad M.," Financial Reporting on the Internet by Saudi Joint Stock
Companies :Impact on the Audit Profession" King Khalid University, Saudi
Marston, C. & Polei, A. , (2004) , "Corporate reporting on the Internet by German
companies. " , International Journal of Accounting Information Systems .
Marston C ., Wu , W . ,, (2000) ,“Financial Reporting on the Internet by Leading
Japanese Companies”, Scottish Regional Conference of the British Accounting
Association, A berdeen .
Meek, G. K., Roberts, C. B. & Gray, S. J ,(1995) ," Factors influencing voluntary
annual report disclosures by U.S.,U.K., and continental European multinational
corporations" .Journal of International Business Studies.
Oskamp, S. (1965). "Overconfidence in Case-Study Judgments." Journal of Consulting
29
Oyeler, P., Laswad, F. & Fisher, R., (2003)," Determinants of Internet financial
reporting byNew Zealand companies"., Journal of International Management and
Accounting,
Oyelere, P. and E. Mohamed, (2005), A survey of internet reporting of corporate
governance practices by companies listed in Oman in: Proceedings of the 2nd Annual
international accounting conference, Istanbul – Turkey November.
Oyelere, P., E. Mohamed and M. Al-Busaidi (2003) Internet financial reporting in
Oman: an initial survey in : proceedings of the British Accounting Association South
Eastern Accounting Group (SEAG) Conference 2003, London, UK, September.
Peppard Denise, ( 200٩) ," Internet Financial Reporting - Benchmarking Irish
PLCs",
- www.Accountancy Ireland . ie/…
Pervan, I.,( 2005 ) , “Financial Reporting on the Internet and the Practice of Croatian
Joint Stock Companies Quotes on the Stock Exchanges” [online]. Financial Theory
and Practice, 29 (2), 159-174. Available from:
[http://www.ijf.hr/eng/FTP/2005/2/pervan.pdf].
Pervan I.., (2006) ,"Voluntary Financial Reporting on the Internet – Analysis of the
Practice of Stock-Market Listed Croatian and Slovene Joint Stock Companies",
Financial Theory and Practice 30 (1)
Poon Pak-Lok., , Li. David, and Yu . Yuen Tak,(2003)," Internet Financial
Reporting", Information Systems Control ,vol. 1 ,
Richards Jim ," Using the XBRL Investor’s Assistant
'http://www.microsoft.com/msft /xbrlinfo.htm# New
Rogers, E. M . , (1995) , " Diffusion of Innovations, New York, The Free Press
Rose, J. M. and C. J. Wolfe (2000). "The Effects of System Design Alternatives on
the Acquisition of Tax Knowledge From a Computerized Tax Decision Aid."
Accounting, Organizations and Society 25
Securities and Exchange Commission, (2009) , " Interactive Data to Improve Financial
Reporting",17 CFR Parts 229, 230, 232, 239, 240 and 249, available at: www.sec.gov.
Sweller, J., P. Chandler, P. Tierney and M. Cooper (1990). "Cognitive Load as a
Factor in the Structuring of Technical Material." Journal of Experimental Psychology:
General 119(2):
Tawfik , M . S. , (2001) , “Financial Reporting on the Internet: A study of the
Affecting Variables in Banking Sector”, The Scientific Magazine, Al Azhar
University, Cairo, Egypt .
Trabelsi, S., (2007) ," An empirical examination of corporate website as a voluntary
disclosure medium. BAA Annual Conference. Royal Holloway, University of London. S.
An empirical examination of corporate website as a voluntary disclosure medium. BAA
Annual Conference. Royal Holloway, University of London.
Watson, A., Shrives, P. & Marston, C. , (2002) ," Voluntary disclosure of accounting
ratios in the UK." British Accounting Review .
Xiao, J. Z., Yang, H. & Chow, C. W. , (2004) , " The determinants and characteristics of
voluntary Internet-based disclosures by listed Chinese companies ". Journal of
Accounting & Public Policy.
Zhu, J. J. H. & He, Z. , (2002) , " Perceived characteristics, perceived needs, and
perceived popularity: Adoption and use of the Internet in china ". Communication
Research
و ا #$رب ا&
© Copyright 2025 Paperzz