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What information stakeholders of companies in developing countries want? Sri Lankan evidence

Conference Paper


Abstract


  • The major objective of this study is to examine the level of importance various stakeholders of

    companies in developing countries place on information items disclosed in company annual

    reports. Using data gathered from a questionnaire survey covering seven stakeholder groups in

    Sri Lanka, a developing country in South East Asia, this study assesses relative importance of 86

    information items disclosed company annul reports. The results of the study reveals that, in

    general, users have placed high importance on the items relating to financial status, including

    cash position; present and future earnings, including cash generation; and comparative status of

    the company. This study contributes to the limited literature on corporate disclosure practices in

    developing countries by providing evidence on user perspectives in relations to level of

    disclosures in company annual reports.

Publication Date


  • 2011

Citation


  • De Zoysa, A. & Bhati, S. (2011). What information stakeholders of companies in developing countries want? Sri Lankan evidence. The Eight International Conference of global Academy of business & economic research (pp. 45-54). Dubai: GABERIC.

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/2502

Start Page


  • 45

End Page


  • 54

Place Of Publication


  • http://www.gaberic.org/16.html

Abstract


  • The major objective of this study is to examine the level of importance various stakeholders of

    companies in developing countries place on information items disclosed in company annual

    reports. Using data gathered from a questionnaire survey covering seven stakeholder groups in

    Sri Lanka, a developing country in South East Asia, this study assesses relative importance of 86

    information items disclosed company annul reports. The results of the study reveals that, in

    general, users have placed high importance on the items relating to financial status, including

    cash position; present and future earnings, including cash generation; and comparative status of

    the company. This study contributes to the limited literature on corporate disclosure practices in

    developing countries by providing evidence on user perspectives in relations to level of

    disclosures in company annual reports.

Publication Date


  • 2011

Citation


  • De Zoysa, A. & Bhati, S. (2011). What information stakeholders of companies in developing countries want? Sri Lankan evidence. The Eight International Conference of global Academy of business & economic research (pp. 45-54). Dubai: GABERIC.

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/2502

Start Page


  • 45

End Page


  • 54

Place Of Publication


  • http://www.gaberic.org/16.html