University of Bahrain
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Corporate Annual Report Versus New Sources of Financial Information – Evidence from Emerging Markets

Show simple item record Desoky, Abdelmohsen M. Khan,Ghias Ul Hassan 2018-07-31T08:53:22Z 2018-07-31T08:53:22Z 2015
dc.identifier.issn 2384-4787
dc.description.abstract This research aims to investigate empirically the perceived importance of various sources of financial information in relation to various investment decisions in two of the emerging markets namely Bahrain and Egypt. It explores how some new sources such as “Company website” and “Specialized websites” stand in relation to other traditional sources. Furthermore, it aims to examine empirically the perceived importance of different sections of the corporate annual report (CR). This study examines the issue from the perspective of three user groups namely “Financial analysts”, “Individual investors” and “Institutional investors” as main groups of users of financial information. In order to gather the data needed for testing related hypotheses, a questionnaire was employed and personally delivered to a sample of 120 respondents in Bahrain and delivered through the electronic mail to a sample of 180 respondents in Egypt. Descriptive and statistical analysis revealed that “CR” was ranked as the most important course of financial information in both countries. The two new sources of financial information, “Company website” and “Specialized websites” were highly ranked as the second and third important sources by users in Egypt. However, they received lower ranking by users in Bahrain. Concerning sections of the corporate report, “Income statement” and “Balance sheet” were ranked as the first and second most important sections of “CR” by investors in both countries. en_US
dc.language.iso en en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Sources of financial information
dc.subject Emerging stock markets
dc.subject Bahrain Bourse (BHB)
dc.subject Egyptian Stock Exchange (EGX)
dc.subject Corporate Reports
dc.subject Company website and Specialized websites
dc.title Corporate Annual Report Versus New Sources of Financial Information – Evidence from Emerging Markets en_US
dc.type Article en_US
dc.volume 02
dc.issue 01
dc.source.title Journal of Empirical Research in Accounting & Auditing
dc.abbreviatedsourcetitle JERAA

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