A review of corporate social reporting (CSR) literature reveals that this area of accounting has been subject of various investigations in different countries particularly in developed countries. This study examines CSR practices incorporate annual reports and stakeholders’ CSR needs and...

Purpose: This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya. Design/methodology/approach: The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis...

This paper investigates whether the narrative section of Iranian companies' annual reports satisfies the information requirements of financial analysts employed by institutional investors. Taking a group of stakeholders (i.e. financial analysts) as the sample, a questionnaire survey was...

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...