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

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

by Marc J. Epstein Ray H. Anderson
     
 

ISBN-10: 0762301627

ISBN-13: 9780762301621

Pub. Date: 12/17/1996

Publisher: Emerald Group Publishing Limited

Product Details

ISBN-13:
9780762301621
Publisher:
Emerald Group Publishing Limited
Publication date:
12/17/1996
Series:
Studies in Managerial and Financial Accounting Series
Pages:
240
Product dimensions:
5.80(w) x 9.00(h) x 0.90(d)

Table of Contents

1Introduction1
2Prior Evidence on Corporate Annual Reports13
3Research Methodology and the Demographics of the Corporate Shareholder23
4Investor's Investment Objectives and Their Information Sources35
5The Readership and Usefulness of Corporate Financial Statements45
6The Readership and Usefulness of Nonfinancial Statement Items53
7The Effect of Sophistication on the Use of Annual Reports71
8Shareholders' Demand for Improved Reporting77
9The Expectation Gap and the Auditor95
10Shareholder Use of the Auditor's Report129
11Shareholder Views on Auditor Independence and Conflict of Interest145
12Shareholder Perceptions of the Financial Reporting Responsibilities of Auditors, Management, and the Board of Directors155
13The Future of the Corporate Annual Report in Responding to Shareholders' Demand for Accountability163
App. ASurveying Methods and Results175
App. BChi-square Test for Nonresponse Bias211
References221
Author Index229

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