Users’ informativity and effective communication: the banking field in Kuwait

Alahmed, M. A., Alasfour, M. G. and Salifu, E. ORCID: https://orcid.org/0000-0002-2547-7935 (2023) Users’ informativity and effective communication: the banking field in Kuwait. Arab Journal of Administrative Sciences, 30 (1). pp. 221-260. ISSN 2957-3521 doi: 10.34120/ajas.v30i1.201

Abstract/Summary

Purpose: This research examines the effective communication of financial reporting through the medium of the earnings conference within the Kuwaiti banking sector. Study design/methodology/approach: This study explores the principal areas that users, particularly conference call participants, find relatively uninformative within the financial statements. The paper uses the accounting communication theoretical framework developed by Merkl-Davies and Brennan (2017) and Brennan and Merkl-Davies (2018). Sample and data: This research analyses real-life enquiries by users in the question-and-answer sessions of earnings conferences. The research further developed an analytical procedure to better understand communication effectiveness through the eyes of the accounting users. Results: The thematic analysis of topical enquiries reveals various concerns over reported accounting information. Ambiguities include reported issues relating to provisions for credit losses, segment information, deposits and accounts items, and currency translation. Originality/value: This research contributes to user-centred accounting research and to the few studies that have investigated financial accounting-related problems via earning conferences. Research limitations/implications: The research design and findings provide insights for the banking regulator to understand areas within financial statements that users find uninformative and lack effective communication.

Item Type	Article
URI	https://reading-clone.eprints-hosting.org/id/eprint/115927
Identification Number/DOI	10.34120/ajas.v30i1.201
Refereed	Yes
Divisions	Henley Business School > Finance and Accounting
Uncontrolled Keywords	Accounting Communication, Earning Conferences, Users’ Needs, Accounting Information, Financial Reporting, Banking
Publisher	Academic Publication Council
Download/View statistics	View download statistics for this item