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Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports

Al-Razeen, Abdulrahman and Karbhari, Yusuf 2004. Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports. Managerial Auditing Journal 19 (3) , pp. 351-360. 10.1108/02686900410524364

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Abstract

This study investigates the interaction between the compulsory and voluntary disclosures in the annual reports of Saudi Arabian companies. The sample comprises both listed and non-listed companies. The data were analyzed by constructing three separate disclosure indices relating to mandatory disclosure, voluntary disclosure that closely relates to mandatory disclosure and voluntary disclosure that is not closely related to mandatory disclosure. The results reveal that there is a significant, positive correlation between mandatory disclosure and voluntary disclosure related to the mandatory disclosure index. The study also reports a correlation between voluntary disclosure and the other two indices is found to be weak and insignificant. These weak relationships suggest an absence of effective co-ordination between the parties involved in preparing the annual report. The analysis also reveals no clear pattern of relationships to exist between mandatory disclosure and the types of disclosure in the different industrial sectors examined in this study. The non-correlation between these groups of disclosure may suggest low co-ordination between the board of directors and the management in writing parts of the annual report.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Uncontrolled Keywords: Annual reports; Disclosure; Saudi Arabia; Voluntary actions
Publisher: Emerald
ISSN: 0268-6902
Last Modified: 04 Jun 2017 04:30
URI: http://orca.cf.ac.uk/id/eprint/40169

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