Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States

An International Comparison

AvMarc J. Epstein

Inbunden, Engelska, 1996

Del 4 i serien Studies in Managerial and Financial Accounting

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Beskrivning

This volume covers such topics as prior evidence on corporate annual reports, research methodology and the demographics of the corporate shareholder, investors' investment objectives and their information sources, and the readership and usefulness of corporate financial statements.

Produktinformation

Utgivningsdatum:1996-12-17
Mått:150 x 230 x 23 mm
Vikt:563 g
Format:Inbunden
Språk:Engelska
Serie:Studies in Managerial and Financial Accounting
Antal sidor:300
Förlag:Emerald Publishing Limited
Medarbetare:RayH. Anderson
ISBN:9780762301621

Utforska kategorier

Projektledning inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Innehållsförteckning

Prior evidence on corporate annual reports; research methodology and the demographics of the corporate shareholder; investors' investment objectives and their information sources; the readership and usefulness of corporate financial statements; the readership and usefulness of non-financial statement items; the effect of sophistication on the use of annual reports; the shareholder's demand for inproved reporting; the expectation gap and the auditor; shareholder's use of the auditor's report; shareholder views on auditor independence and conflict of interest; shareholder perceptions of the financial reporting responsibilities of auditors, management and Board of Directors; the future of the Corporate Annual Report in responding to the shareholder's demand for accountability; appendix a - surveying methods and results; appendix b - chi-square test for nonresponse bias.