The value relevance of corporate internet reporting: The case of Egypt

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Abstract

This paper examines the value relevance of Corporate Internet Reporting (CIR) provided by Egyptian non-financial listed companies. It investigates the association between the level of CIR and companies' market values. The findings indicate that CIR information was value relevant over the period of investigation. In addition, an analysis of the sub-components of CIR reveals that the details varied. Specifically, while both the content and user support categories were statistically associated with firms' market value, this was not the case for the presentation category. Overall, the results indicate that investors value CIR-related information when making their equity pricing decisions. The results have implications for both national and international regulators about the relevance of CIR information in developing countries such as Egypt.

Original languageEnglish
Pages (from-to)188-196
Number of pages9
JournalAdvances in Accounting
Volume31
Issue number2
Early online date11 Nov 2015
DOIs
Publication statusPublished - 1 Dec 2015

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