20080701-the-management-commentary

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20080701-the-management-commentary

The primary objective of the study is to investigate how the level of discretion and guidance in the reporting environment affects the quality of narrative disclosures in corporate annual reports. To assess which regulatory regime results in disclosure of higher quality, the study compares and contrasts narrative reporting practice in the UK and the US at a time when the natural regulatory settings for narrative reporting provide the most informative comparison in relation to the IASB debate

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title: The management commentary: comparing narrative outcomes from alternative regulatory regimes

creator: Vivien Beattie

creator: Bill McInnes

creator: Jacky Pierpoint

subject: Financial reporting and accounting standards

subject: Law

subject: Accounting topics

subject: Sales

description: The primary objective of the study is to investigate how the level of discretion and guidance in the reporting environment affects the quality of narrative disclosures in corporate annual reports. To assess which regulatory regime results in disclosure of higher quality, the study compares and contrasts narrative reporting practice in the UK and the US at a time when the natural regulatory settings for narrative reporting provide the most informative comparison in relation to the IASB debate

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2008-07-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

rights:

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