Users' information requirements and narrative reporting : the case of Iranian companies
Data(s) |
01/06/2010
|
---|---|
Resumo |
This paper investigates whether the narrative section of Iranian companies' annual reports satisfies the information requirements of financial analysts employed by institutional investors. Taking a group of stakeholders (i.e. financial analysts) as the sample, a questionnaire survey was conducted to identify their top three information needs from the narrative sections of company annual reports in each of three information categories: Present, Analytical and Prospective. Following this survey, a checklist was prepared to analyse whether Iranian companies are disclosing this information required by financial analysts. Overall, the results partially support stakeholder theory as there is a general lack of information flow on the part of Iranian listed companies in meeting their stakeholders' information needs. <br /> |
Identificador | |
Idioma(s) |
eng |
Publicador |
University of Wollongong |
Relação |
http://dro.deakin.edu.au/eserv/DU:30031075/mirshekary-usersinformation-2010.pdf http://dro.deakin.edu.au/eserv/DU:30031075/mirshekary-usersinformation-evidence-2010.pdf http://search.ebscohost.com/login.aspx?direct=true |
Direitos |
2010, University of Wollongong |
Palavras-Chave | #annual reports #narrative sections #users' information needs #Iranian companies |
Tipo |
Journal Article |