Document Details

Document Type : Article In Journal 
Document Title :
An Empirical Investigation of Homogeneity of Information Needs for Diverse Users of Financial Statements: An Applica ion of Data Expansion Approach to Enhance the Saudi Arabian Disclosure Standard- Setting
اختبار تجريبي لتجانس احتياجات قطاعات مستخدمي القوائم المالية للمعلومات المحاسبية: دراسة لتطبيق منهج التوسع في البيانات المحاسبية المعروضة في القوائم المالية لزيادة فعالية معيار العرض والإفصاح العام بالمملكة العربية السعودية
 
Subject : Accounting 
Document Language : Arabic 
Abstract : General purpose external reporting is directed toward the common interest of various potential users. Variety of user needs are being satisfied by general purpose financial statements prepared under condition of neutrality. Unquestionably, there are a large number of diverse users of published financial statements. Heterogeneity of users by type as well as within groups could prove that user groups have different information needs. Since the possibility of diverse user needs is an untested proposition, the objective of this paper is to conduct an empirical investigation of homogeneity of information needs by diverse users of financial statements. The investigation surveyed six prime user groups in the Kingdom of Saudi Arabia (K.S.A.) in order to determine their perceptions of the importance of 59 items of financial and nonfinancial information which might appear in annual reports. Significant test results and extensive financial statements review were used to construct disclosure criteria. The criteria were then applied through data expansion approach to enhance the Saudi Arabian disclosure standard-setting. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 3 
Issue Number : 1 
Publishing Year : 1410 AH
1990 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
محمد شريف توفيقMOHAMED SHERIF TAWFIKResearcher  

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