Abstract:

This study aimed at testing the effect of internet financial reporting (IFR) and its components – content and format on the expected stock return. The sample consisted of the public shareholding companies listed in Amman Stock Exchange (ASE) in 2017. IFR index consisted of 30 attributes (12 content attributes and 18 format attributes) and the expected stock return was estimated using OLS. An OLS analysis was used to test the study’s hypothesis and found that investors use IFR to build their investment decisions.