Users opinions about different aspects of accounting harmonization Evidence from the gulf cooperation council GCC

This study investigates the perception of users of corporate annual reports about various aspects of accounting harmonization. To serve this purpose, a questionnaire was distributed to four user groups investors, government officials, auditors and academics. The results of the analysis revealed that...

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Veröffentlicht in:	International journal of commerce and management 2005-11, Vol.15 (3/4), p.272-299
Hauptverfasser:	Naser, Kamal, AlKhyal, Tawfeek, Nuseibeh, Rana, AlTweel, Ibrahim
Format:	Artikel
Sprache:	eng
Schlagworte:	Accouning standards Developing countries Gulf states Individual perception International accounting National cultures
Online-Zugang:	Volltext
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