BIBLIOTECA MANUEL BELGRANO - Facultad de Ciencias Económicas - UNC

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The usefulness of corporate annual reports to shareholders in Australia, New Zealand, and the United States : an international comparison / Ray H. Anderson, Marc J. Epstein.

Por: Colaborador(es): Tipo de material: TextoTextoSeries Studies in managerial and financial accounting ; v. 4Detalles de publicación: Greenwich, Conn. : JAI Press, 1996Descripción: ix, 241 p. : ilISBN:
  • 0762301627
Tema(s): Clasificación CDD:
  • 658.1512
Contenidos:
1. Introduction -- 2. Prior Evidence on Corporate Annual Reports -- 3. Research Methodology and the Demographics of the Corporate Shareholder -- 4. Investor's Investment Objectives and Their Information Sources -- 5. The Readership and Usefulness of Corporate Financial Statements -- 6. The Readership and Usefulness of Nonfinancial Statement Items -- 7. The Effect of Sophistication on the Use of Annual Reports. 8. Shareholders' Demand for Improved Reporting 9. The Expectation Gap and the Auditor 10. Shareholder Use of the Auditor's Report 11. Shareholder Views on Auditor Independence and Conflict of Interest 12. Shareholder Perceptions of the Financial Reporting Responsibilities of Auditors, Management, and the Board of Directors 13. The Future of the Corporate Annual Report in Responding to Shareholders' Demand for Accountability App. A. Surveying Methods and Results App. B. Chi-square Test for Nonresponse Bias.
Existencias
Tipo de ítem Biblioteca actual Signatura URL Estado Fecha de vencimiento Código de barras
Libro Libro Biblioteca Manuel Belgrano 658.1512 A 43711 (Navegar estantería(Abre debajo)) Enlace al recurso Disponible 43711

Bibliografía: p. 231-237.

1. Introduction -- 2. Prior Evidence on Corporate Annual Reports -- 3. Research Methodology and the Demographics of the Corporate Shareholder -- 4. Investor's Investment Objectives and Their Information Sources -- 5. The Readership and Usefulness of Corporate Financial Statements -- 6. The Readership and Usefulness of Nonfinancial Statement Items -- 7. The Effect of Sophistication on the Use of Annual Reports.
8. Shareholders' Demand for Improved Reporting
9. The Expectation Gap and the Auditor
10. Shareholder Use of the Auditor's Report
11. Shareholder Views on Auditor Independence and Conflict of Interest
12. Shareholder Perceptions of the Financial Reporting Responsibilities of Auditors, Management, and the Board of Directors
13. The Future of the Corporate Annual Report in Responding to Shareholders' Demand for Accountability
App. A. Surveying Methods and Results
App. B. Chi-square Test for Nonresponse Bias.

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