Internet Financial Reporting.

      Аннотация: 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, (62%) 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” (4.45) is perceived to be the most important information.

Ключевые слова: financial reporting, Disclosure, UAE, Financial Analysts, Web-based reporting, Internet Reporting