Factors Influencing Internet Financial Reporting Among Non-Financial Listed Firms In Morocco

Abstract

Purpose: The main objective of this paper is to evaluate the quality of financial reporting on the Internet in Morocco and to test the impact of five variables on the quality of said quality.

Design/methodology/approach: To achieve the above objective, we used an index composed of 110 items from Ahmed et al. (2017). We also used multiple regression to test our hypotheses.

Findings: The results of the evaluation of the quality of financial reporting showed that said quality is still modest compared to the items included in the evaluation index. This suggests the need to take urgent measures to improve the form and content of the websites of listed companies in Morocco.

The results of the multiple regression showed the existence of a positive correlation between the size of companies and the quality of the auditor, on the one hand, and the quality of financial reporting on the Internet in Morocco, on the other hand. However, the multiple regression showed no impact of the other explanatory variables included in this research.

Originality/value: Our research is among the first contributions to use an index that has already been used in another context. This approach can contribute to making comparisons with similar contexts.