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Erscheinungsjahr: 
2020
Quellenangabe: 
[Journal:] Journal of Central Banking Theory and Practice [ISSN:] 2336-9205 [Volume:] 9 [Issue:] 2 [Year:] 2020 [Pages:] 183-197
Verlag: 
Sciendo, Warsaw
Zusammenfassung: 
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.
Schlagwörter: 
Web-Portal
Web-Based Financial Reporting Disclosure
Banking sector
Legitimacy theory
KSA
JEL: 
G20
G21
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