This study sets out to explore the opinions of different users of Internet financial reporting (IFR) practices in Kuwait. To achieve this objective, a questionnaire survey of 212 participants of six different user-groups (financial analysts, institutional investors, individual investors, academics, bank credit officers, and external auditors) was conducted. The study used the Kruskal-Wallis test to analyze received responses. The outcome of the analysis revealed that IFR as a channel of information for users' decision making in Kuwait is useful, usable, accessible and available any time and in any form anywhere. To achieve maximum usefulness and usability benefits of IFR, Internet service should be available at a reasonable cost and Kuwaiti companies should make IFR up-to-date and more attractive for decision making. Users' opinions of IFR differ significantly among groups with respect to its usefulness and usability in decision making.
Internet financial reports, users' perceptions, technology acceptance model, innovation diffusion theory, Kuwait.