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المؤلفDawd I.
المؤلفBurton B.
المؤلفDunne T.
المؤلفAlmujamed H.
تاريخ الإتاحة2019-10-06T09:38:36Z
تاريخ النشر2018
اسم المنشورInternational Journal of Disclosure and Governance
المصدرScopus
الرقم المعياري الدولي للكتاب1741-3591
معرّف المصادر الموحدhttp://dx.doi.org/10.1057/s41310-018-0036-0
معرّف المصادر الموحدhttp://hdl.handle.net/10576/12099
الملخصThe 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 was distributed in Kuwait between October and December 2012, to preparers (financial managers) and users (financial analysts) within Kuwaiti listed companies. The study compares between the perceptions of financial managers and financial analysts regarding disclosing information in corporate annual reports as well as the main obstacles facing the disclosure process and what the problems restricting the use of companies' annual reports. The study also seeks to investigate whether there is a perceived need for improving the usefulness of Kuwaiti companies' annual reports for decision-making. The results, based on 137 responses, indicate that accounting practices in Kuwaiti firms are firmly rooted in a decision-usefulness tradition with management and the board of directors viewed as the key audience for reporting information. Indeed, the annual reports of Kuwaiti listed companies are perceived as the most important sources of information. On the whole both users and preparers shared similar concerns regarding the volume of information contained within annual reports; however, their views differed in terms of identifying potential solutions. The results of the study are likely to have implications for decision makers, the academic community and accounting standard setters. 2018 Macmillan Publishers Ltd., part of Springer Nature.
اللغةen
الناشرPalgrave Macmillan Ltd.
الموضوعDisclosure
Kuwait
Questionnaire
Statistical analysis
Users' and preparers' perceptions
العنوانCorporate reporting and disclosures in the emerging capital market of Kuwait: The perceptions of users and preparers
النوعArticle
الصفحات61-72
رقم العدد2
رقم المجلد15
dc.accessType Abstract Only


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