<abstract xmlns="http://www.w3.org/1999/xhtml"><p>With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in 2017. Several gauges exist for measuring the level of transparency and disclosure practices. As a result of the unique characteristics of the banking sectors operating in the KSA under the Sharia-compliant (Islamic) law, however, the researcher eschewed employing Standard &amp; Poor’s Transparency and Disclosure checklist. Accordingly, the researcher designed a 90-item index based on metrics identified in previous studies. The selected banks in the KSA evince a high level of Web-Based Financial Reporting Disclosure (WBFRD) on the order of 76%. Regression analysis indicates a positive association between the independent variables Bank Size, Bank age, and Profitability on one side, and the dependent variable Web-Based Financial Reporting Disclosure (WBFRD) on the other side.</p></abstract>

With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in 2017. Several gauges exist for measuring the level of transparency and disclosure practices. As a result of the unique characteristics of the banking sectors operating in the KSA under the Sharia-compliant (Islamic) law, however, the researcher eschewed employing Standard & Poor’s Transparency and Disclosure checklist. Accordingly, the researcher designed a 90-item index based on metrics identified in previous studies. The selected banks in the KSA evince a high level of Web-Based Financial Reporting Disclosure (WBFRD) on the order of 76%. Regression analysis indicates a positive association between the independent variables Bank Size, Bank age, and Profitability on one side, and the dependent variable Web-Based Financial Reporting Disclosure (WBFRD) on the other side.

Web-based Financial Reporting Disclosure: Evidence from Selected Banks in the Kingdom of Saudi Arabia (KSA)

Journal of Central Banking Theory and Practice

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure...

Web-based Financial Reporting Disclosure: Evidence from Selected Banks in the Kingdom of Saudi Arabia (KSA)

Publié en ligne: 02 juin 2020

Pages: 183 - 197

Reçu: 11 janv. 2019

Accepté: 14 mars 2019

DOI: https://doi.org/10.2478/jcbtp-2020-0019

Mots clés
Web-Portal, Web-Based Financial Reporting Disclosure, Banking sector, Legitimacy theory, KSA

© 2020 Adel M. Sarea, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Web-based Financial Reporting Disclosure: Evidence from Selected Banks in the Kingdom of Saudi Arabia (KSA)

Publié en ligne: 02 juin 2020

Pages: 183 - 197

Reçu: 11 janv. 2019

Accepté: 14 mars 2019

DOI: https://doi.org/10.2478/jcbtp-2020-0019

Mots clésWeb-Portal, Web-Based Financial Reporting Disclosure, Banking sector, Legitimacy theory, KSA

© 2020 Adel M. Sarea, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
Web-Portal, Web-Based Financial Reporting Disclosure, Banking sector, Legitimacy theory, KSA