Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks

Alhajraf, Nayef Falah Mubarak

Management; Finance; Taxation
April 2002

Thesis or dissertation

© 2002 Nayef Falah Mubarak Alhajraf. All rights reserved. No part of this publication may be reproduced without the written permission of the copyright holder.

Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves. Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practise more disclosure within their financial statements.In Kuwait, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been explained yet.International accounting standard No.30 forms the foundation of the disclosure in the banks financial statements and similar institutions, and as Kuwait implemented the International Accounting Standards in 1990, banks fell under the IAS 30 requirements regarding the disclosure in their financial statements. In this exploratory study, two avenues are investigated: first, users' evaluation of the disclosure level within the banks' financial statements in Kuwait; and second, the measurement of the actual disclosure in the banks' financial statements in Kuwait. Asurvey method is applied to evaluate the disclosure level in the banks' financial statements, while an index method is applied to for measuring the disclosure level in the banks' financial statements.

The Business School, The University of Hull
Alexander, David, 1947 June 16-
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