Abstract With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in 2017. Several gauges exist for measuring the level of transparency and disclosure practices. As a result of the unique characteristics of the banking sectors operating in the KSA under the Sharia-compliant (Islamic) law, however, the researcher eschewed employing Standard & Poor’s Transparency and Disclosure checklist. Accordingly, the researcher designed a 90-item index based on metrics identified in previous studies. The selected banks in the KSA evince a high level of Web-Based Financial Reporting Disclosure (WBFRD) on the order of 76%. Regression analysis indicates a positive association between the independent variables Bank Size, Bank age, and Profitability on one side, and the dependent variable Web-Based Financial Reporting Disclosure (WBFRD) on the other side.

中文翻译：

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基于网络的财务报告披露：来自沙特阿拉伯王国（KSA）选定银行的证据

摘要基于合法性理论的见解，在理解预期会影响基于Web的财务报告披露（WBFRD）水平的相关因素的基础上，本文揭示了选定银行在基于Web的财务报告披露（WBFRD）方面的水平。 KSA在2017年。存在一些衡量透明度和披露实践水平的衡量标准。但是，由于根据伊斯兰教法（伊斯兰教法）在KSA中运营的银行部门的独特特征，该研究人员避免使用标准普尔的透明度和披露清单。因此，研究人员根据先前研究确定的指标设计了90个项目的索引。在KSA中选定的银行表明，基于Web的财务报告披露（WBFRD）的水平很高，约为76％。