Users’ Information Requirements and Narrative Reporting: The Case of Iranian Companies
This paper investigates whether the narrative section of Iranian companies’ annual reports satisfies theinformation requirements of financial analysts employed by institutional investors. Taking a group ofstakeholders (i.e. financial analysts) as the sample, a questionnaire survey was conducted to i...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2010-06-01
|
| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol4/iss2/6 |