Corporate Social Accounting Disclosure in Kuwait
| المصدر: | آفاق جديدة للدراسات التجارية |
|---|---|
| الناشر: | جامعة المنوفية - كلية التجارة |
| المؤلف الرئيسي: | Al Anezi, Fawaz O. (Author) |
| مؤلفين آخرين: | Al Harshan, Meshari O. (Co-Author) |
| المجلد/العدد: | مج20, ع3,4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2008
|
| الشهر: | يوليو |
| الصفحات: | 27 - 46 |
| رقم MD: | 663395 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
25
| المستخلص: |
This study aims at examining corporate social accounting disclosure in Kuwait. Using the same approach of content analysis employed by most previous corporate social disclosure studies, the annual reports of a sample of companies listed on the Kuwait Stock Exchange are analyzed to explore the social accounting disclosure practices of Kuwaiti companies in two years; 2000 and 2005. The analysis included examining corporate social accounting disclosures in terms of their theme (employee benefits, environment, and community services), location in the annual report, and written format (monetary and non-monetary). The study’s results show that most of the sampled companies made social accounting disclosures in their 2000 and 2005 annual reports. The results also indicate that there was an increasing trend in corporate social accounting disclosures by Kuwait firms from 2000 to 2005. The study’s results also indicate that the majority of social accounting disclosures made by Kuwaiti firms were related to employee benefits. |
|---|---|
| وصف العنصر: |
النص باللغة الإنجليزية |
عناصر مشابهة
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