Factors Influencing Kuwaiti Companies’ Internet Financial Reporting

The purpose of this study is to investigate empirically factors influencing Kuwaiti companies to disseminate their financial reports on the Internet. A regression model is estimated using logit analysis for a sample of 179 Kuwaiti companies listed on the Kuwait Stock Exchange for 2007 to test the hypotheses of the study. The study’s results indicate that an Internet financial report is significantly influenced by the auditor type, company size and industry type. The results, however, do not provide evidence of a significant relation between Internet financial reports and any of the corporate governance attributes that were examined in this study.