Disclosure patterns of Sudanese listed companies

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.