Impact Of Accounting Disclosures on Financial Statements Users' Confidence

Authors

  • Bushra Ibrahim Kawther

Abstract

The objective of this research is to study the impact of accounting disclosures on the confidence of users of financial statements. This impact has been examined by examining the impact of disclosure of accounting and financial information disclosed in financial reports on the confidence of users of financial statements. The impact of the disclosed non-financial information on the confidence of the users of the financial statements was also examined.

Due to the multiplicity of financial list users and their differing priorities, it was expected that there would be significant variation in responses to questionnaire questions. This is why the investor segment was selected as a society to study the fact that this segment is one of the most sensitive and influenced by the disclosed information. A questionnaire was used to measure results using a Fifth Likert scale, and the data was analyzed using SPSS software.

The study concluded that disclosure of accounting and financial information fundamentally affects investor confidence, while disclosure of non-financial information does not materially affect investor confidence.

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Published

2022-12-29