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Users' information requirements and narrative reporting : the case of Iranian companies
journal contribution
posted on 2010-06-01, 00:00 authored by Bikram Chatterjee, Soheila Mirshekary, O Al Farooque, Maryam SafariThis paper investigates whether the narrative section of Iranian companies' annual reports satisfies the information requirements of financial analysts employed by institutional investors. Taking a group of stakeholders (i.e. financial analysts) as the sample, a questionnaire survey was conducted to identify their top three information needs from the narrative sections of company annual reports in each of three information categories: Present, Analytical and Prospective. Following this survey, a checklist was prepared to analyse whether Iranian companies are disclosing this information required by financial analysts. Overall, the results partially support stakeholder theory as there is a general lack of information flow on the part of Iranian listed companies in meeting their stakeholders' information needs.
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Journal
Australasian accounting business and finance journalVolume
4Issue
2Pagination
78 - 96Publisher
University of WollongongLocation
Wollongong, N. S. W.ISSN
1834-2000eISSN
1834-2019Language
engPublication classification
C1 Refereed article in a scholarly journal; C Journal articleCopyright notice
2010, University of WollongongUsage metrics
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