Staff Members - Benha University
The Impact of Internet on the Corporate Financial Reporting: The Egyptian Experts’ perceptions
journal of commercial studies and researches, University of Benha • 2014
Publication Information
Authors
Nasr T. Hassan
Keywords
Not Available
Journal
journal of commercial studies and researches, University of Benha
Publisher
Not Available
Volume
, vol.2.
Issue
Not Available
Pages
Not Available
publication.type
International
Paper Link
Not Available
Supplementary Materials
Not Available
Abstract
The purpose of this paper is to investigate the impact of internet on corporate
financial reporting in Egyptian companies. The paper used the issues and concerns
elicited through a Delphi study into the future of corporate financial reporting by 2010
as a conceptual framework for this investigation. The survey was utilized to obtain the
perceptions of a sample represent the widest possible range of constituencies involved
in corporate financial reporting; academics, auditors, financial managers and financial
analysts. The results showed that Egyptian experts believe that using the internet will
not lead to intuitive differences in financial reporting, and the basic developments in
IFR are providing information under multiple bases and more frequency reports. Also,
they think that traditional annual reports will be continued. This paper extends the
controversial debate about IFR into developing country Egypt.
financial reporting in Egyptian companies. The paper used the issues and concerns
elicited through a Delphi study into the future of corporate financial reporting by 2010
as a conceptual framework for this investigation. The survey was utilized to obtain the
perceptions of a sample represent the widest possible range of constituencies involved
in corporate financial reporting; academics, auditors, financial managers and financial
analysts. The results showed that Egyptian experts believe that using the internet will
not lead to intuitive differences in financial reporting, and the basic developments in
IFR are providing information under multiple bases and more frequency reports. Also,
they think that traditional annual reports will be continued. This paper extends the
controversial debate about IFR into developing country Egypt.