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• W2103294008 abstract "This paper examines the information content and value of corporate financialaccounting disclosures to financial analysts and investors generally in Kuwait. The focusis on four major releases of information, the preliminary announcement, annual report,annual general meeting and the interim report. Daily share price data for a sample offirms is used and the issue of thin trading is explored. Particular attention is paid to theincremental information content of the annual report, an issue that has receivedinadequate research focus to-date in Kuwait.The issue of thin trading is explored in detail and the Scholes and Williams method isused to reduce bias in systematic risk (beta). The relationship between size of firm andannouncement information content is also discussed. Moreover, Using OLS tests, theaverage beta was 81 whereas when estimating the risk measure using an estimatingmethod designed to avoid thin trading bias, the average beta rose to 1.03. Despite thecompany sample being drawn from actively traded companies, results clearlydemonstrate the need for such approaches to reduce bias and the inadequacy ofrestricting samples to larger companies in an attempt to overcome this bias.The results of this study, inter alia, suggest that the annual report in general containslittle apparent information of value to investors for decision-making purposes, althoughsuch results may still be consistent with price sensitive information being disclosed inindividual firm cases. An inverse relationship between company size and announcementinformation content is also reported." @default.
• W2103294008 created "2016-06-24" @default.
• W2103294008 creator A5060365765 @default.
• W2103294008 date "2002-01-01" @default.
• W2103294008 modified "2023-09-23" @default.
• W2103294008 title "The Value of Accounting Disclosure: Investors’ Perceptions" @default.
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