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Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait
(
Emerald Group Publishing Ltd.
, 2018 , Article)
Purpose: The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice and its determinants in Kuwait, an emerging market that applies International Financial Reporting Standards (IFRS). ...
Corporate reporting and disclosures in the emerging capital market of Kuwait: The perceptions of users and preparers
(
Palgrave Macmillan Ltd.
, 2018 , Article)
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 ...