Perception of the audience of interests on the qualitative characteristics of financial reporting
by Alim Al Ayub Ahmed
International Journal of Intellectual Property Management (IJIPM), Vol. 12, No. 3, 2022

Abstract: This study aims to investigate what motivates financial analysts to participate in the accounting standard-setting process. We focus on financial analysts because they are an essential group of financial statement users. This study was designed to analyse and examine the quality and quantity of disclosure and assess experts' views on the qualitative characteristics of corporate financial disclosure: financial analyst, professional accountants, stockbrokers, accounting professors and bank loan officers. It also emphasises the point of view of the different user groups that the information sources consider to be important to them in their preference, the reasons for the use of financial information, the importance they see about the different sections of the annual report and their points of view on the adequacy and reliability of the annual report information. When the respondents had opinions on the listed companies' conformity with the IASs, it was noted that the null assumptions were rejected at level 0.014 based on significant distinctions between the respondent classes' opinions. Research has led to an understanding of listed firms' financial reporting concerns in developed countries in general in financial reporting.

Online publication date: Sun, 31-Jul-2022

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Intellectual Property Management (IJIPM):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com