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.
Tipo de material: TextoSeries Studies in managerial and financial accounting ; v. 4Detalles de publicación: Greenwich, Conn. : JAI Press, 1996Descripción: ix, 241 p. : ilISBN:- 0762301627
- 658.1512
Tipo de ítem | Biblioteca actual | Signatura | URL | Estado | Fecha de vencimiento | Código de barras |
---|---|---|---|---|---|---|
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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