Meeting Users' Needs or Engaging in Information Overload: The Case of Narrative Reporting by Iranian Companies

Bikram Chatterjee, Soheila Mirshekary, Maryam Safari

    Research output: Book chapter/Published conference paperConference paperpeer-review

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    Studies examining whether annual reports and specifically narrative sections of annual reports are satisfying users’ needs is sparse. Following this dearth of literature and concerns raised by Mirshekary and Saudagaran (2005) and Mirshekary (2005) in regard to the dearth of reporting by Iranian companies at that time the paper explores whether the narrative section of Iranian companies’ annual reports satisfy the information requirements of financial analysts employed by institutional investors. The paper adopts stakeholder theory as the theoretical framework. The result provides mixed support to stakeholder theory, taking a group of stakeholders, that is, financial analysts as the basis. Most Iranian companies disclosed the required prospective information while the satisfaction of these financial analysts’ present information requirements was partial. In regard to analytical information, most companies did not provide those information items required by the financial analysts.
    Original languageEnglish
    Title of host publicationResearch Matters
    Subtitle of host publicationSeventh International Business Research Conference
    EditorsMohammad Ziaul Hoque
    Place of PublicationMelbourne, Australia
    Publisherberwick: World Business Institute
    Number of pages29
    ISBN (Electronic)9780980455700
    Publication statusPublished - 2007
    EventInternational Business Research Conference - Sydney, Australia, Australia
    Duration: 03 Dec 200706 Dec 2007


    ConferenceInternational Business Research Conference

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