Family-related determinants and financial disclosure via twitter: evidence form the Saudi firms
المؤلف
المصدر
Scientific Journal of Research Business Studies
العدد
المجلد 36، العدد 1 (sp) (31 مارس/آذار 2022)، ص ص. 1-66، 66ص.
الناشر
جامعة حلوان كلية التجارة و إدارة الأعمال
تاريخ النشر
2022-03-31
دولة النشر
مصر
عدد الصفحات
66
التخصصات الرئيسية
الموضوعات
الملخص EN
This study extends the findings of previous studies that were concerned with voluntary financial disclosure through examining Saudi Arabian firms' adoption of Social Media (SM) networks in disclosing their financial information.
This study aimed to achieve two main objectives.
The first objective was to investigate the Saudi Arabian non-financial listed firms' level of financial disclosure via Twitter as one of the SM networks.
The second objective was to explore the potential impact of family – related determinants on the Saudi Arabian non-financial listed family firms' level of financial disclosure via Twitter in 2020.
To test the association between family determinants and financial tweets, this study used an Ordinary Least Square (OLS) multiple regression model.
The findings reveal the sampled Saudi Arabian firms' low level of financial tweets disclosed on their Twitter accounts.
Further, three out of the five family variables have an impact on financial tweets.
From this study's findings it can be concluded that, on the one hand, there is a negative association between the family member on the firm's board and the number of financial tweets.
On the other hand, there is a positive association between family leadership and family cross-directorship and financial tweets.
By examining the impact of family variables on financial disclosure via Twitter, this study contributes to the accounting studies and paves the way for more studies in this field.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Izzat, Amr Nazih Mahmud. 2022. Family-related determinants and financial disclosure via twitter: evidence form the Saudi firms. Scientific Journal of Research Business Studies،Vol. 36, no. 1 (sp), pp.1-66.
https://search.emarefa.net/detail/BIM-1391686
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Izzat, Amr Nazih Mahmud. Family-related determinants and financial disclosure via twitter: evidence form the Saudi firms. Scientific Journal of Research Business Studies Vol. 36, no. 1 (Special issue) (2022), pp.1-66.
https://search.emarefa.net/detail/BIM-1391686
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Izzat, Amr Nazih Mahmud. Family-related determinants and financial disclosure via twitter: evidence form the Saudi firms. Scientific Journal of Research Business Studies. 2022. Vol. 36, no. 1 (sp), pp.1-66.
https://search.emarefa.net/detail/BIM-1391686
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
-
رقم السجل
BIM-1391686
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر