[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v20y2024i1-2p5-22.html
   My bibliography  Save this article

Forward-looking disclosure and short-term liabilities: evidence from Oman

Author

Listed:
  • Hidaya Al Lawati
  • Khaled Hussainey
Abstract
The objective of the research was to examine whether forward-looking disclosure (FLD) in the narrative sections of the annual reports is associated with short-term liabilities (STLs). For this purpose, the content analysis method was conducted to measure the quality of FLD in annual report narratives. This research used a dataset consisting of 204 firm-year observations of Omani financial institutions listed on the Muscat Stock Exchange over the 2014-2019 periods. This research examined the impact of FLD on STLs by using quantitative regression models. The findings revealed that FLD is positively related to the rise of STLs. This suggests that FLD reduces information asymmetry between companies and their stakeholders. Hence, these companies will be able to raise short-term finance. It is noteworthy that this is one of the early studies that address the link between FLD and STLs. As such, it provides significant contributions to corporate narrative disclosure studies.

Suggested Citation

  • Hidaya Al Lawati & Khaled Hussainey, 2024. "Forward-looking disclosure and short-term liabilities: evidence from Oman," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 20(1/2), pages 5-22.
    • Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:5-22
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=135527
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:5-22. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.