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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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Title Users' information requirements and narrative reporting : the case of Iranian companies
Author(s) Chatterjee, Bikram
Mirshekary, Soheila
Al Farooque, Omar
Safari, Maryam
Journal name Australasian accounting business and finance journal
Volume number 4
Issue number 2
Start page 78
End page 96
Publisher University of Wollongong
Place of publication Wollongong, N. S. W.
Publication date 2010-06
ISSN 1834-2000
1834-2019
Keyword(s) annual reports
narrative sections
users' information needs
Iranian companies
Summary 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.
Language eng
Field of Research 150103 Financial Accounting
Socio Economic Objective 900199 Financial Services not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2010
Copyright notice ©2010, University of Wollongong
Persistent URL http://hdl.handle.net/10536/DRO/DU:30031075

Document type: Journal Article
Collections: Faculty of Business and Law
Deakin Graduate School of Business
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