Search results

1 – 4 of 4
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 31 December 2007

Jalal M. Alattar and Khalid Al‐Khater

This study is the first attempt to explore in depth users' views on corporate annual reports in Qatar, which has a rapidly growing economy and underdeveloped accounting systems.

1249

Abstract

Purpose

This study is the first attempt to explore in depth users' views on corporate annual reports in Qatar, which has a rapidly growing economy and underdeveloped accounting systems.

Design/methodology/approach

A questionnaire was distributed to 80 individual investors, 40 institutional investors, 30 financial analysts, 30 bank credit officers and 40 government officers who are involved with investment decisions. A total of 150 completed questionnaires were returned giving a response rate of 68 percent. Descriptive statistics and Kruskal‐Wallis and Mann Whitney tests were used to analyze the results.

Findings

The respondents considered annual reports to be important and useful and to be the main source of information for investment decisions. The respondents rated the balance sheet, auditor's report, cash flow statement, income statement and notes to the accounts as the most important and understandable sections in the annual reports. Additionally, respondents considered government publications and newspapers, magazines and journals to be very important sources of up to date, useful and easy to access information. Respondents differed significantly in their perceptions about the importance of the cash flow section, the use of accounting information for monitoring investment decisions and the use of other available sources of information.

Research limitations/implications

Findings reported in the paper reveal the need for research into the reasons for such differences and also may help accounting association bodies in Qatar to play an active role in improving users' awareness of the importance and usefulness of corporate annual reports when making investment decisions.

Originality/value

This project explores what sections of the corporate annual reports are most important to the users in the state of Qatar which has unique attributes in terms of its economic and accounting developments. Several findings are particularly relevant for preparers of corporate annual reports in this unique developing country. Although several studies investigated this issue in developing countries such as the Kuwait, Saudi Arabia, Bahrain, Jordan and Iran, the findings of these studies might not be generalized on Qatar.

Details

International Journal of Commerce and Management, vol. 17 no. 4
Type: Research Article
ISSN: 1056-9219

Keywords

Access Restricted. View access options
Article
Publication date: 1 August 2003

Khalid Al‐Khater and Kamal Naser

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…

7681

Abstract

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 objective, four user groups were invited to take part in the study. The outcome of the analysis revealed that most of those who took part in the study would like to see corporate social responsibility information disclosed, either in a separate section, or as part of the board of directors’ statement within the annual report. To achieve accountability, the respondents believe that a law that encourages the disclosure of corporate social responsibility information should be introduced, and different parties within the society should have the right to such information.

Details

Managerial Auditing Journal, vol. 18 no. 6/7
Type: Research Article
ISSN: 0268-6902

Keywords

Access Restricted. View access options
Article
Publication date: 18 January 2023

Wafa Al-Nasrallah

This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate…

762

Abstract

Purpose

This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate gender-reporting practices in Saudi Arabia, an Islamic country in the Gulf region and one of the fast-moving emerging economies both in the Middle East and globally. The purpose of this study is to investigate the extent of reporting on gender and the drivers behind this practice using the content analysis method.

Design/methodology/approach

This study contributes to the literature by adopting a rarely used three-lens conceptual framework to expand our understanding of reporting on gender in Saudi Arabia. Eleven companies were chosen based on their voluntary corporate social responsibility (CSR) disclosures in Saudi Arabia. The CSR and annual reports of selected companies were analysed using NVIVO Pro 11.

Findings

The results indicate that gender disclosures in the Saudi context are driven by legislation, location and international reporting frameworks. Although the number of disclosures increased over time, they were not adopted consistently and systematically because of their voluntary nature.

Research limitations/implications

The first limitation is the disadvantage associated with interpretivism related to the subjective nature of the investigation and room for bias, and hence, the results cannot be generalised. The second limitation is the sample size; future investigations may increase the sample size by including other service and manufacturing sector firms to have more comprehensive insights.

Practical implications

This study contributes to the literature by providing evidence suggesting that in Saudi Arabia, state legislation is the driving force behind reporting on gender issues. Although workplace disclosures dominate, companies are opening dialogues with other stakeholders (especially the community) by disclosing performance data, and thus emphasising their commitment to this social change.

Social implications

This empirical contribution to the CSR literature will provide rich historical and interpretive data on the emergence of gender transformation in society, and how that is reflected in corporate reports, thus, contributing to the understanding of the purpose of voluntary disclosures.

Originality/value

Employee-related disclosures in corporate reports are very common. However, issues such as diversity and equal opportunities tend to be overlooked. This study explores gender equality and female empowerment disclosures and practices in the emerging market of Saudi Arabia while focusing on whether the social, political and legal changes in Saudi Arabian society have affected these disclosures in corporate reports. There is a lack of qualitative analysis of gender disclosers globally and in emerging economies particularly.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Case study
Publication date: 21 October 2022

Nasrina Issa Mauji, Said Elbanna and Jawaher Al Shamari

The aim of this study is to make students understand the significance of strategy formulation and the impact of internal and external factors on the strategy adopted by the firm…

Abstract

Learning outcomes

The aim of this study is to make students understand the significance of strategy formulation and the impact of internal and external factors on the strategy adopted by the firm. Upon the completion of this case study, the students will be able to achieve the following: • map out relevant macro-environment strategical factors of an organization; • assessing organizations industry and competitive environment; • outline strategic group maps to assess positions of key competitors; • develop issues priority matrices; • testing competitive power of resources; and • identifying an organizations internal strengths and external threats.

Case overview/synopsis

Across the globe, the COVID-19 pandemic left few organizations untouched and many entrepreneurs fighting to stay afloat. Here we look at the survival dilemma faced by the founder of Little Birds Kindergarten, in Doha, Qatar. Founded by a local Qatari businesswoman, the kindergarten offered a British-style curriculum and an Early Years Foundation Stage structure; with her profound passion for technology, the founder (here called Fatma) has always believed that integrating technology into a child’s early learning opens the door to limitless opportunities and potential. Therefore, she ensured that the kindergarten consistently invested in advanced educational technology and the accompanying software. Yet, while the reputation of Little Birds Kindergarten stayed high, the COVID-19 pandemic stunted the growth in enrolments. Fatma stopped paying herself a salary and even drew on her own savings to keep the kindergarten going but it still did not earn enough to compensate for her initial investment. So, despite her passionate concern for the kindergarten, she worried about being unable to keep it afloat for much longer. The purpose of this case study is to shed light on the strategic posture, performance and market position of one kindergarten. From there, it surveys the opportunities in the education industry that are unique to student enrolment and highlights what a kindergarten can do to develop a survival strategy.

Complexity academic level

The case is suitable for teaching basic and advanced courses at the undergraduate and post-graduate levels.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 11: Strategy.

1 – 4 of 4
Per page
102050