Internet Finnacila Reporting
Assessing the Development of Voluntary Internet Financial Reporting and Disclosure in Egypt
A Thesis submitted for the Degree of Doctor of Philosophy
By Doaa Abd El Rehim Mohamed Aly
BSc in Accounting MSc in Financial Accounting
Department of Accounting and Finance Hull Business School 2008
To My Mum
Acknowledgement
I would like to express my sincere thanks and great respect to those who helped and encouraged me towards the completion of this research. I wish to give special thanks and to express on my sincerest gratitude to my supervisor Mr Jon Simon, Head of the Accounting and Finance Department at University of Hull, for his guidance, patience, time and enthusiasm throughout the stages of my PhD. Without his continuous assistance and encouragement, this thesis could not have been completed. Thanks should go to all administrative and academic staff in Department of Accounting, Faculty of Commerce, Helwan University for their moral support. Very special thanks go to my internal examiner, Professor Mike Tayles, and my external examiner, Professor David Alexander, Head of Accounting department of Birmingham University, for the time they took to read and comment on my thesis, as well as for their encouragement and positive input. I would like to thank my country Egypt and mainly the Minister of High Education for the financial support that made this research possible. Special thanks should go to the staff of Egyptian Cultural Bureau for their help and the continuous encouragement during my study in UK. I am delighted to give my special appreciation to all academic staff in the accounting department of Hull Business School for their valuable comments and advice concerning my disclosure index and statistical analysis. I would like to thank Mr Ashraf Kamal, the head of the disclosure department in Egyptian and Alexandria Stock Exchange, and to all those who participated in my interviews and devoted some of their time to my research. I am thankful to the members
A Thesis submitted for the Degree of Doctor of Philosophy
By Doaa Abd El Rehim Mohamed Aly
BSc in Accounting MSc in Financial Accounting
Department of Accounting and Finance Hull Business School 2008
To My Mum
Acknowledgement
I would like to express my sincere thanks and great respect to those who helped and encouraged me towards the completion of this research. I wish to give special thanks and to express on my sincerest gratitude to my supervisor Mr Jon Simon, Head of the Accounting and Finance Department at University of Hull, for his guidance, patience, time and enthusiasm throughout the stages of my PhD. Without his continuous assistance and encouragement, this thesis could not have been completed. Thanks should go to all administrative and academic staff in Department of Accounting, Faculty of Commerce, Helwan University for their moral support. Very special thanks go to my internal examiner, Professor Mike Tayles, and my external examiner, Professor David Alexander, Head of Accounting department of Birmingham University, for the time they took to read and comment on my thesis, as well as for their encouragement and positive input. I would like to thank my country Egypt and mainly the Minister of High Education for the financial support that made this research possible. Special thanks should go to the staff of Egyptian Cultural Bureau for their help and the continuous encouragement during my study in UK. I am delighted to give my special appreciation to all academic staff in the accounting department of Hull Business School for their valuable comments and advice concerning my disclosure index and statistical analysis. I would like to thank Mr Ashraf Kamal, the head of the disclosure department in Egyptian and Alexandria Stock Exchange, and to all those who participated in my interviews and devoted some of their time to my research. I am thankful to the members
References: 410 Clarke, R.(1999)A primer in diffusion of innovations theory, Available at: http://www.anu.edu.au/people/Roger.Clarke/SOS/InnDiff.html.(accessed on 14/2/2005) CML (1992) The Capital Market Law Cooke, T. E. (1998) Regression analysis in accounting disclosure studies. Accounting & Business Research, 28 (3), 209-224 Cooke, T 418 Investorwords.com., Selective Disclosure, Available at: http://www.investorwords.com/4458/selective_disclosure.html.(accessed on 5/2/2004) Ismail, T