Quality of annual corporate reports in an emerging economy: The case of Oman

0044 English OPEN
Al-Kalbani, Marwa;
  • Subject: HJ

This study empirically investigated four aspects of the financial reporting system in Oman: (1) the perception of corporate report users and auditor groups of the various elements of annual corporate reports, (2) the informational needs of corporate reports' users, (3) ... View more
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    14 references, page 1 of 2

    3.4.1 Costs a n d B en efits o f Financial D isc lo su re ............................................................................ 46

    3.4.2 D isclosure R egulation a n d C orporate Financial D isclosure................................................4 7

    3.4.3 I m p o rta n ce o f Voluntary D isclosu re....................................................................................... 4 8

    3.4.4 M otives f o r V oluntary D isclosu re............................................................................................ 4 8 IMPLICATIONS OF DISCLOSURE MODELS AND THE LITERATURE FOR THIS STUDY........................................... 4 9 S u m m a r y a n d Co n c l u s i o n ............................................................................................................................................5 0

    5.2.3.1 Is There Consensus Among User Groups and Auditor Groups Regarding the Importance of Omani Annual Reports' Sections in Making Investment Decisions? (H3).................................................................................................................. 106 What Are the Perceptions ofAnnual Reports' User Groups of the Usefulness of the Management Discussion and Analysis Report Sections in Making Investment Decisions? (RQ4)...................................................................................................................... 106

    5.2.4.1 Is There Consensus among User Groups and Auditor Groups Regarding the Usefulness of the MD&A Report Sections? (H4).......................................................... 107 What Are the Perceptions ofAnnual Reports' User Groups o f the Nature o f the Information Included in the Management Discussion and Analysis Report? (RQ5)..........................................................................................................................................107

    5.2.5.1 Is There Consensus among User Groups and Auditors Groups Regarding the Nature of the Information included in the MD&A report? (H5)...............................107 What Are the Perceptions ofAnnual Reports' User Groups o fAchievement of the Code o f Corporate Governance? (RQ6)........ 108

    5.2.6.1 Is There Consensus among User Groups and Auditor Groups Regarding Achievement of the Code of Corporate Governance? (H6)........................................108 What Are the Perceptions ofAnnual Reports' User Groups o f the Importance of the Corporate Governance Report's Sections? (RQ7).............................................................. 108

    5.2.7.1 Is There Consensus among User Groups and Auditor Groups Regarding the Importance of the Corporate Governance Report's Sections? (H7)........................ 109 What Are the Perceptions ofAnnual Reports' User Groups of the Importance o f a List o f Voluntary Items? (RQ8)..............................................................................................109

    5.2.8.1 Is There Consensus among User Groups and Auditor Groups Regarding the Importance of a List of Voluntary Items? (H8)............................................................110 What Are the Perceptions of Professional User Groups o f the Importance o f a List of Mandatory Disclosures? (RQ9)............................................................................................. 110

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