Technological developments in the world have entered the period of the industrial revolution 4.0. The impact on technological progress is a change in the perspective of manuals, business maps of the world, even in various aspects of economic, social, political, and cultural life. In line with...

The purpose of this paper is to examine the usefulness of financial reports to users in the United Arab Emirates (UAE). It is an attempt to find out whether current practices satisfy users' needs of information and the extent to which these needs have been satisfied by the current disclosure...