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Users' information requirements and narrative reporting: the case of Iranian companies


Chatterjee, B and Mirshekary, S and Al Farooque, O and Safari, M, Users' information requirements and narrative reporting: the case of Iranian companies, Australasian Accounting Business & Finance Journal, 4, (2) pp. 79-96. ISSN 1834-2000 (2010) [Refereed Article]

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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.

Item Details

Item Type:Refereed Article
Keywords:annual reports, narrative sections, users' information needs, Iranian companies
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting, auditing and accountability not elsewhere classified
Objective Division:Commercial Services and Tourism
Objective Group:Other commercial services and tourism
Objective Field:Other commercial services and tourism not elsewhere classified
UTAS Author:Chatterjee, B (Dr Bikram Chatterjee)
ID Code:136849
Year Published:2010
Deposited By:Accounting and Accountability
Deposited On:2020-01-20
Last Modified:2020-04-30
Downloads:8 View Download Statistics

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