‘Going concern’ refers to a company’s ability to continue functioning as a business entity. This principle, provided by accounting standards, is the basis of valuation principles applied to individual items of the financial statement and is particularly at stake in times of...

The purpose of this paper is to examine how users of company annual reports in the emerging market of Egypt view those reports, and to compare the results with the findings of Mirshekary and Saudagaran (2005) in Iran. Each study is based on a survey of different but comparable user groups in the...