Corporate reporting and disclosures in the emerging capital market of Kuwait: the perceptions of users and preparers

The objective of this paper is to investigate the perceptions of users and preparers regarding financial disclosure practices in annual reports of Kuwaiti listed firms. To measure participants’ views, a questionnaire survey was distributed in Kuwait between October and December 2012, to preparers (f...

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Veröffentlicht in:International journal of disclosure and governance 2018-05, Vol.15 (2), p.61-72
Hauptverfasser: Dawd, Issa, Burton, Bruce, Dunne, Theresa, Almujamed, Hesham
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Sprache:eng
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