This paper examines the perceived usefulness and reliability of a set of twentythree financial disclosure items, as well as five sources of information, for investment decisions using a sample of eightynine institutional and individual Investors in two Middle Eastern countries, Jordan and Kuwait. Data were collected through questionnaires and were analyzed using parametric and nonparametric statistics to test for differences between the two users groups within each country and between the two countries. The results indicate that there is a somewhat significant difference in the perceived importance of the special financial reports, as a source of information, between Institutional and individual investors in both countries p .092. The results also indicate that there is a significant difference in the perceived usefulness of seven items out of twenty three financial items between investors in Jordan and Kuwait p .065. However, the difference in the perceived reliability of the items was significant for somewhat different nine items p .063.
Asian Review of Accounting – Emerald Publishing
Published: Jan 1, 1992
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