20040901-through-the-eyes-of-management

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In Folder: Research funded by the Charitable Trust

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20040901-through-the-eyes-of-management

Through the eyes of management: a study of narrative disclosures", published in June 2002. A major contribution of that report was the establishment of a computer-assisted linguistic methodology for documenting the narrative disclosures contained in corporate annual reports. This responds to recent calls for the development of metrics to underpin the evaluation of disclosure quality. The methodology was used to examine the narrative disclosures of a sample of companies in a single sector (food processing). In this final report, the analysis is extended to three sectors. This allows the nature and magnitude of industry effects on narrative disclosures to be investigated.

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title: Through the eyes of management: narrative reporting across three sectors: final report

creator: Vivien Beattie

creator: Bill McInnes

creator: Stella Fearnley

subject: Financial reporting and accounting standards

subject: Accounting topics

subject: Narrative reporting

description: Through the eyes of management: a study of narrative disclosures", published in June 2002. A major contribution of that report was the establishment of a computer-assisted linguistic methodology for documenting the narrative disclosures contained in corporate annual reports. This responds to recent calls for the development of metrics to underpin the evaluation of disclosure quality. The methodology was used to examine the narrative disclosures of a sample of companies in a single sector (food processing). In this final report, the analysis is extended to three sectors. This allows the nature and magnitude of industry effects on narrative disclosures to be investigated.

publisher: ICAEW Centre for Business Performance

contributor: ICAEW charitable trusts

date: 2004-09-01

type: text

type: Report

format: pdf

identifier:

source:

language: en

relation:

coverage:

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