Title: Disclosure patterns of Sudanese listed companies

Authors: Alnour Nadir Osman; Diaeldin Osman; Seung Hwan Kim

Addresses: 1 John Stoner Drive, Scarborough, ON, M1B 3B7, Canada ' Department of Accounting and Finance, College of Business Administration, Alabama State University, 915 S. Jackson St. Montgomery, AL 36104, USA ' Department of Accounting and Finance, College of Business Administration, Alabama State University, 915 S. Jackson St. Montgomery, AL 36104, USA

Abstract: This study investigated disclosure patterns of Sudanese listed companies. Annual reports of 42 listed companies for the year 2007 were used to examine the patterns of disclosing strategic information, and contents of traditional financial statements. Using an unweighted disclosure index of 145 information items, the study showed that only 14% of strategic information items were disclosed, compared to 63% of information items of traditional financial statements. Also, only 15% of voluntary items were disclosed, compared with 52% of mandatory items.

Keywords: disclosure patterns; Sudanese listed companies; annual reports.

DOI: 10.1504/AJAAF.2020.109209

African Journal of Accounting, Auditing and Finance, 2020 Vol.7 No.1, pp.87 - 104

Received: 19 Sep 2019
Accepted: 28 Feb 2020
Published online: 01 Sep 2020 *