Browsing Accounting & Information Systems by Subject "Disclosure"
Now showing items 1-3 of 3
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Corporate financial reporting in Qatar: a study of individual investors’ assessment of annual reports
( Inderscience , 2015 , Article)In this paper, an attempt is made to investigate a particular group of investors – namely individual investors’ perceptions of corporate annual reports in Qatar. A total of 400 surveys were distributed to individual investors ... -
Corporate reporting and disclosures in the emerging capital market of Kuwait: The perceptions of users and preparers
( Palgrave Macmillan Ltd. , 2018 , Article)The objective of this paper is to investigate the perceptions of users and preparers regarding financial disclosure practices in annual reports of Kuwaiti listed firms. To measure participants' views, a questionnaire survey ... -
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
( Emerald , 2012 , Article)The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ...