تصفح Accounting & Information Systems حسب الموضوع "Kuwait"
السجلات المعروضة 1 -- 3 من 3
-
Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice and its determinants in Kuwait, an emerging market that applies International Financial Reporting Standards (IFRS). ... -
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 ... -
Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: The case of Kuwait
( Inderscience Enterprises Ltd. , 2018 , Article)This paper examines the relationship between corporate disclosure and firm performance for the case of listed companies in the Kuwait Stock Exchanges (KSE). Our sample contains 51 non-financial firms that represent 42% of ...