Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim

• Main Authors: Sabeni, Arifin, Haran, Hasnah, Ibrahim, Daing Nasir
• Format: Article
• Language: English
• Published: Faculty & Accountancy & Accounting Research Institute (ARI) 2002
• Subjects: Managerial accounting; Balance sheet. Financial statements. Corporation reports. Including pro forma statements
• Online Access: http://ir.uitm.edu.my/id/eprint/13692/1/AJ_ARIFIN%20SABENI%20MAR%2002.pdf; http://ir.uitm.edu.my/id/eprint/13692/; https://mar.uitm.edu.my/

This study examines the perception of users (stockbrokers, investment managers and underwriters) and preparers (managers of public-listed companies) in.Jndonesia regarding the importance ofvoluntary disclosure items that appearin annual reports ofIndonesian public-listed companies. A questionnaire c...