..., 2011) and Al-Mutawaa and Hewaidy (2010) . These studies have examined separately either mandatory disclosure (Al-Mutawaa and Hewaidy, 2010) using the index of 101 information items or voluntary disclosure (Al-Shammari, 2008) using disclosure index of 75 items. This study examines a broader concept...

... describes the development of a disclosure index emphasizing the public interest aspect of reporting and the need to provide relevant and meaningful information to stakeholders. The index was crafted from a public accountability perspective and based on the expectations of stakeholders as reconciled...