Users' information requirements and narrative reporting : the case of Iranian companies
Chatterjee, Bikram, Mirshekary, Soheila, Al Farooque, Omar and Safari, Maryam 2010, Users' information requirements and narrative reporting : the case of Iranian companies, Australasian accounting business and finance journal, vol. 4, no. 2, pp. 78-96.
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This 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.
Field of Research
150103 Financial Accounting
Socio Economic Objective
900199 Financial Services not elsewhere classified
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