publication . Article . 2011

An Analysis of the Qualitative Characteristics of Management Commentary Reporting by New Zealand Companies

Alistair Brown;
Open Access English
  • Published: 01 Dec 2011 Journal: Australasian Accounting (issn: 1834-2000, eissn: 1834-2019, Copyright policy)
  • Publisher: University of Wollongong
Abstract
The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Barlett & Chandler 1997; International Accounting Standards Board (IASB) 2006; Tiexiera 2004). This narrative section including chirpersons’/presidents’ statement contains twice the quantity ofinformation than the financial statements section (Smith & Taffler 2000). However, the abundance of information does not necessarily enhance the quality of such information (IASB 2006). This issue ofqualitative characteristics has been long foregone by researchers. This issue has attracted the attention of IASB (2006). Following the dearth in researc...
Subjects
free text keywords: Management commentary, New Zealand companies, qualitative characteristics, Business, HF5001-6182
Related Organizations
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publication . Article . 2011

An Analysis of the Qualitative Characteristics of Management Commentary Reporting by New Zealand Companies

Alistair Brown;