The usefulness of corporate annual reports to shareholders in Australia, New Zealand, and the United States : an international comparison

著者

• Anderson, Ray H.
• Epstein, Marc J.

書誌事項

The usefulness of corporate annual reports to shareholders in Australia, New Zealand, and the United States : an international comparison

by Ray H. Anderson and Marc J. Epstein

（Studies in managerial and financial accounting, v. 4）

JAI Press, c1996

注記

Includes bibliographical references (p. 231-237) and index

内容説明・目次

内容説明

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.

目次

• 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.

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詳細情報

• NII書誌ID(NCID): BA29296183
• ISBN:
  • 0762301627
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Greenwich, Conn.
• ページ数/冊数: ix, 241 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HG4028.B2
  • DC20 : 658.15/12
• 件名:
  • LCSH : Corporation reports
  • LCSH : Stockholders -- United States
• 親書誌ID:
  • BA20821149