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AuthorAl-Maliki, Idris
AuthorHammami, Helmi
AuthorMardini, Ghassan H.
Available date2023-11-29T07:39:25Z
Publication Date2015-05-18
Publication NameMiddle East Journal of Management
CitationAl-Maliki, I., Hammami, H., & Mardini, G. H. (2015). Corporate financial reporting in Qatar: a study of individual investors' assessment of annual reports. Middle East Journal of Management, 2(1), 79-96.
URIhttp://hdl.handle.net/10576/49790
AbstractIn 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 based in Qatar. Surveys were distributed over a period of two months. The response rate was 89% (356 returned surveys), with 313 usable questionnaires (78.25%). Findings show that annual reports represent a very important source of information for investors. Almost 67% of the respondents see annual reports as a very important source of information to assess company's performance and for investment decisions. Compared to other company's sources of information annual reports rank first. Similar to Al-Attar and Al-Khater (2008), investors rank the set of financial statements on the top. The balance sheet is ranked first. Income statement and cash flow statement are also important and ranked receptively third and second. Auditor's report comes in the fourth position. The results of this study comfort well the idea that the financial reporting environment in Qatar is evolving at the image of the country.
Languageen
Subjectannual reports
disclosure
investor perceptions
emerging markets
Qatar
corporate financial reporting
investor assessment
individual investors
firm performance
investment decisions
company information
financial statements
balance sheet
income statements
cash flow statements
auditor reports
TitleCorporate financial reporting in Qatar: a study of individual investors' assessment of annual reports
TypeArticle
Pagination79-96
Issue Number1
Volume Number2
dc.accessType Abstract Only


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