دراية المستخدمين والتَّواصل الفعال: القطاع المصرفي في الكويت

Abstract

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: The study aims to explore the principal areas that users, particularly conference call participants, find relatively uninformative within financial statements. This research uses the theoretical framework of accounting communication developed by Brennan and Merkl-Davies (2018) and Merkl-Davies and Brennan (2017).Sample and data: This paper analyzes real-life inquiries 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 accounting users.Results: The thematic analysis of topical inquiries reveals various concerns regarding 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-centered accounting research and the limited number of studies investigating financial accounting-related problems via earnings conferences.Research limitations/implications: The research design and findings provide insights for the banking regulators to understand areas within financial statements that users find uninformative and lacking effective communication.