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| Author: | Naser, K. Nuseibeh, R. |
| Title: | User's perception of corporate reporting: evidence from Saudi Arabia |
| Journal: | British Accounting Review
2003 : JUN, VOL. 35:2, p. 129-154 |
| Index terms: | PERCEPTION COMPANIES INFORMATION SAUDI ARABIA MIDDLE EAST |
| Language: | eng |
| Abstract: | This study sets out to examine the usefulness of the annual report of Saudi joint stock companies. Five user groups were selected to respond to a survey questionnaire in order to examine their attitudes towards companies' annual financial statements in Saudi Arabia. The subject groups were (i) individual investors; (ii) institutional investors; (iii) financial analysts; (iv) bank credit office and; (v) government representatives. The analyses indicate that the user groups surveyed in the study rely mainly on information made directly available by the company and do not consult intermediary sources of corporate information in order to make informed decisions. |
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