Determinants of Internet Financial Reporting by Egyptian Companies
Bibliographic record
Abstract
This research aims at examining the determinants of internet financial reporting by Egyptian companies through measuring the extent of internet financial reporting (IFR) practices in Egypt and the association between IFR and the Egyptian listed companies' characteristics.The research sample consists of 133 Egyptian companies listed on the Egyptian stock exchange as well as Nile stock exchange.The sample includes only those companies that disclose financial information on the internet.This research considers; company's size, profitability, liquidity, leverage, company's age, auditor type and ownership structure as the independent variables that might impact the company's' corporate IFR practices.Moreover, a disclosure checklist of 56 voluntary items is adopted to measure the level of IFR.The findings of the multiple regression models revealed that three independent variables were found significantly associated with the level of Internet Financial Reporting including; company's size, auditor type and the company's age.However, other company characteristics were found insignificant such as liquidity, leverage, profitability and ownership structure.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.034 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.002 | 0.003 |
| Open science | 0.002 | 0.002 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".