Disclosure patterns of Sudanese listed companies

被引：0
|
作者：
Osman, Alnour Nadir [1 ,2 ]
Osman, Diaeldin [3 ]
Kim, Seung Hwan [3 ]
机构：
[1] 1 John Stoner Dr, Scarborough, ON M1B 3B7, Canada
[2] Univ Khartoum, Accounting, Khartoum, Sudan
[3] Alabama State Univ, Coll Business Adm, Dept Accounting & Finance, 915 S Jackson St, Montgomery, AL 36104 USA
来源：
AFRICAN JOURNAL OF ACCOUNTING AUDITING AND FINANCE | 2020年 / 7卷 / 01期
关键词：
disclosure patterns; Sudanese listed companies; annual reports;
D O I：
10.1504/AJAAF.2020.109209
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study investigated disclosure patterns of Sudanese listed companies. Annual reports of 42 listed companies for the year 2007 were used to examine the patterns of disclosing strategic information, and contents of traditional financial statements. Using an unweighted disclosure index of 145 information items, the study showed that only 14% of strategic information items were disclosed, compared to 63% of information items of traditional financial statements. Also, only 15% of voluntary items were disclosed, compared with 52% of mandatory items.
引用
收藏
页码：87 / 104
页数：18
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