This study investigates the perceptions of users and preparers of corporate financial information on Corporate Internet Reporting (CIR) practices adopted by firms listed on the Egyptian Exchange (EGX). Theoretically, this study employs a decision-usefulness theoretical framework....

This study aims to investigate the impact of adopting International Financial Reporting Standards (IFRS) on the readability of corporate annual reports of Saudi companies. Data have been collected for a sample of 67 companies listed on the Saudi Stock Exchange for the period 2014-2019....

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL....