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The purpose of this paper is to examine the determinants and characteristics of voluntary internet disclosures by listed companies in Bahrain and Qatar. This paper uses archival data from listed companies in the Bahrain Bourse and Qatar Stock Exchange. Binary Logistic Regression analysis is used...
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This paper investigates the extent and variety of practices of internet financial reporting (IFR) by companies listed on the Muscat Securities Market (MSM) in Oman. While IFR is fast becoming the norm in most western countries, there is little empirical evidence of the phenomenon in the Middle...
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