Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States: An International Comparison / Edition 1

by Marc J. Epstein

Overview

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.

Product Details

ISBN-13:	9780762301621
Publisher:	Emerald Group Publishing Limited
Publication date:	12/17/1996
Series:	Studies in Managerial and Financial Accounting , #4
Pages:	300
Product dimensions:	5.91(w) x 9.06(h) x 0.91(d)

Table of Contents

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.