Saad Mohamed Abdullah Lihniash, Ibrahim Mohammed Massoud Egdair, Sohail Ahmed


For several decades, a lot of research has been carried out on the quality, methods and significance of internet financial reporting. However, most of the prior studies on IFR were declined towards exploratory and descriptive methods. Hence, the studies failed to explained technology factors empirically in terms of technology resources, human resources and users’ readiness towards IFR. Therefore, this study empirically examines the influence of technological factors on the IFR with the moderating effect of corporate governance. Data were collected from the users of internet financial reporting using clustered and simple random sampling. Meanwhile, 212 questionnaires were retrieved that represent 53% response rate. The data were analysed using Structural Equation Modelling (PLS-SEM). The findings showed that technology factors (users’ readiness, technology and human resources) have statistically significant relationship with internet financial reporting of Libyan Banking Sector. This indicates that users’ readiness, human resources and technology resources are the predictor for internet financial reporting. Base on the moderating effect, it was revealed that corporate governance only moderates the relationship between users’ readiness and internet financial reporting. The results of our survey indicate continued progress in the area of corporate reporting over the Internet. Almost all the companies considered in this study have a section within their Website, which is used to present financial information. The study recommend that stakeholders must consider the factors analyzed in this study for more effective use of internet financial reporting most especially in Libyan Banking Sector.

JEL: G21; O14; O15


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technology resources, human resources, user’s readiness, internet financial reporting, Libya

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