Basuony, Mohamed A. K.; Mohamed, Ehab K. A. - In: Accounting & Taxation 6 (2014) 2, pp. 59-69
The purpose of this paper is to examine the nature and characteristics of voluntary internet disclosures by listed companies in Saudi Arabia and Oman. This paper uses archival data from listed companies on Tadawul Stock Exchange and Muscat Securities Market. Mann-Whitney test is used to examine...