Purpose – The purpose of this paper is to report the results of an investigation into individual investors' perceptions of the factors affecting buying, holding and selling of stock on the Bahrain stock exchange (BSE). Additionally, the paper investigates the perceptions of individual...

Purpose – The purpose of this study is to: discover the nature and extent of the use of graphs by the top 100 companies listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns of graphic disclosure across industries; and assess the correlation between graphic disclosure and the...

Purpose – The purpose of this paper is to explore the availability of risk disclosures in the annual reports of Malaysian companies by focusing on the non-financial section of the reports. In addition, the paper aims to empirically test the sampled companies' characteristics and to compare the...

Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises and regulatory changes....

This study sets out to investigate the perception of different users of corporate information about the notion of the accountability process and the possibility of widening the scope of the current corporate annual report in Qatar to include social responsibility information. To achieve this...

This study examines the perceptions of the users of annual corporate reports in Saudi Arabia. The focus is on the use and importance of the seven different sources of corporate information contained in Saudi annual reports. This includes the board of director's report, the auditor's report, the...

This study investigates the interaction between the compulsory and voluntary disclosures in the annual reports of Saudi Arabian companies. The sample comprises both listed and non‐listed companies. The data were analyzed by constructing three separate disclosure indices relating to mandatory...

Purpose – The main thrust of this paper is to assess the level of disclosure in the annual reports of non‐financial Saudi firms and to empirically investigate the hypothesized impact of several firm characteristics on the extent of voluntary disclosure. Design/methodology/approach – A...

Purpose – The purpose of this study is to identify the taxonomies, and the quality and quantity of environmental and social information disclosed in the annual reports of Australian firms. Design/methodology/approach – Using content analysis, and the broad categories of the Global Reporting...