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Users’ perceptions of various aspects of Kuwaiti corporate reporting

Kamal Naser (Cardiff Business School, University of Wales, Cardiff, UK)
Rana Nuseibeh (Cardiff Business School, University of Wales, UK)
Ahmad Al‐Hussaini (Public Authority for Applied Education and Training, Kuwait)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 August 2003

2228

Abstract

In this study an attempt is made to provide empirical evidence on the usefulness of different aspects of the annual report to various Kuwaiti user groups. To do so, eight Kuwaiti user groups were surveyed through a questionnaire. The groups were individual investors; institutional investors, bank credit officers, government officials, financial analysts, academics, auditors and stock market brokers. The analyses indicate that the user groups surveyed in the study rely mainly on information made directly available by the company and do not consult intermediary sources of corporate information in order to make informative decisions. The analyses also revealed that credibility and timeliness are the most important features of useful corporate information and traditional financial statements are the most important and credible parts of corporate annual reports. Non‐financial information, however, proved to be less credible and of less importance to the Kuwaiti user groups.

Keywords

Citation

Naser, K., Nuseibeh, R. and Al‐Hussaini, A. (2003), "Users’ perceptions of various aspects of Kuwaiti corporate reporting", Managerial Auditing Journal, Vol. 18 No. 6/7, pp. 599-617. https://doi.org/10.1108/02686900310482731

Publisher

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MCB UP Ltd

Copyright © 2003, MCB UP Limited

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