Sultan A. ALBOGAMI AL, Najmul HODA

ASSESSMENT OF QUALITATIVE CHARACTERISTICS OF INTERNET FINANCIAL REPORTING IN SAUDI ARABIA*

Bu çalışma; internetteki finansal raporlamanın (İFR) Suudi Arabistan'daki boyutunu ve de bunun kalite normlarına uygunluğunu anlamayı amaçlamıştır. Katar, Umman, Dubai, Türkiye vb. Ortadoğu ülkelerinde İFR'yi inceleyen çalışmalar yapılmıştır. Bu çalışma, Suudi Arabistan'daki İFR'ye odaklanmıştır. Çalışma; Suudi Arabistan'da internet üzerinden yapılan finansal açıklamaların kalitesinin ortaya konan parametlerle değerlendirilmesini kapsamaktadır. Kalite parametreleri; ikincil kaynaklar ve benzer araştırmalarda geliştirilen endeksler kullanılarak oluşturulmuştur. İFR'nin uygulama alanı, sınırlıdır ve diğer Körfez ülkelerindeki duruma benzerdir. Bununla birlikte; kalite göstergeleri, belirlenemeyen nedenlere bağlı olarak oldukça farklıdır. Bu çalışma; Suudi Arabistan'da İFR'nin yapısının akademik anlamda anlaşılmasını ve de bu alanda yapılan önceki çalışmaların katkısının ileriye taşınmasını sağlayacaktır. Ayrıca; bu çalışma, politika yapıcılara ve düzenleyicilere İFR'nin kuvvetli yönlerini belirlemeleri için bilgi sağlayacaktır. Sektör; çeşitli paydaşlar açısından, şirketlerde, varsa, kendi itibarları açısından İFR'nin faydasından yararlanacaktır.

SUUDİ ARABİSTAN'DA İNTERNETTE YAPILAN FİNANSAL RAPORLAMANIN NİTELİKSEL ÖZELLİKLERİNİN DEĞERLENDİRİLMESİ

This study aims to understand the extent of Internet Financial Reporting (IFR) in Saudi Arabia and its adherence to the quality norms. There are studies that surveyed the IFR in many Middle Eastern jurisdictions like Qatar, Oman, Dubai, Turkey, and so on. This study focuses on the IFR in Saudi Arabia. The study involves assessing the quality of financial disclosures on Internet in Saudi Arabia vis-à-vis the standard parameters. The quality parameters were developed using the secondary sources and the indices developed for similar research. The extent of IFR is low and is similar to other Gulf countries. However, the quality indicators are quite different for reasons that could not be determined. This study will contribute to the scholarly understanding of the nature of IFR in Saudi Arabia and extend the earlier studies done in this area. Further, it will provide information to the policy makers and regulators to identify the strengths of IFR. The industry will also be benefited by the utility of IFR for the various stakeholders and its contribution, if any, for the company reputation.

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