USEFULNESS OF DISCLOSURE ITEMS IN FINANCIAL REPORTS A COMPARISON BETWEEN JORDAN AND KUWAIT

USEFULNESS OF DISCLOSURE ITEMS IN FINANCIAL REPORTS A COMPARISON BETWEEN JORDAN AND KUWAIT 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

USEFULNESS OF DISCLOSURE ITEMS IN FINANCIAL REPORTS A COMPARISON BETWEEN JORDAN AND KUWAIT

Asian Review of Accounting, Volume 1 (1): 11 – Jan 1, 1992

Loading next page...
 
/lp/emerald-publishing/usefulness-of-disclosure-items-in-financial-reports-a-comparison-HQtK3FF5RP
Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1321-7348
DOI
10.1108/eb046309
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Asian Review of AccountingEmerald Publishing

Published: Jan 1, 1992

There are no references for this article.

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

PDF Discount

20% off