No abstract

In this study an attempt is made to provide empirical evidence on the usefulness of different aspects of the annual report to various Kuwaiti user groups. To do so, eight Kuwaiti user groups were surveyed through a questionnaire. The groups were individual investors; institutional investors, bank credit officers, government officials, financial analysts, academics, auditors and stock market brokers. The analyses indicate that the user groups surveyed in the study rely mainly on information made directly available by the company and do not consult intermediary sources of corporate information in order to make informative decisions. The analyses also revealed that credibility and timeliness are the most important features of useful corporate information and traditional financial statements are the most important and credible parts of corporate annual reports. Non-financial information, however, proved to be less credible and of less importance to the Kuwaiti user groups.

The main objective of the current study is to investigate personal and external factors that might influence women's decisions to become entrepreneurs in Kuwait. To achieve this objective, a questionnaire containing selected variables of women's personal and external factors was distributed to a sample of Kuwaiti women who are mainly studying or have completed their studies at the Public Authority for Applied Education and Training. The participants in the questionnaire survey were asked to express the level of agreement they assign to various variables that might affect their decisions to become entrepreneurs. Although the result of the analysis of the participants' answers revealed that they attach a certain level of agreement to the external factors effect on their decisions to become entrepreneurs, they attached higher level of agreement to personal factors. The Kuwaiti women who participated in the survey believe that getting involved in developing a self-business will enhance their social position and assist them in making independent decisions. Their interests and hobbies together with availability of business ideas would encourage Kuwaiti women to develop their own businesses. Their involvements in developing self-businesses are motivated by profit, given that they can secure the start-up capital. Finally, the participants revealed that religious bindings, together with family responsibilities, influence their decisions to become entrepreneurs.