The usefulness of corporate annual reports to shareholders in Australia, New Zealand, and the United States : an international comparison /

Bibliographic Details
Main Author: Anderson, Ray, H.
Other Authors: Epstein, Marc J.
Format: Book
Language:English
Published: Greenwich, Conn. : JAI Press, 1996
Series:Studies in managerial and financial accounting ; v. 4
Subjects:

MARC

LEADER 00000nam a2200000 a 4500
003 arcduce
005 20220305131036.0
007 t|
008 210830s1996 ctu||||| |||| 00| 0 eng d
020 |a 0762301627 
040 |a arcduce  |c arcduce 
082 0 |a 658.1512 
100 1 |a Anderson, Ray, H.  |9 16255 
245 1 4 |a The usefulness of corporate annual reports to shareholders in Australia, New Zealand, and the United States :   |b an international comparison /  |c Ray H. Anderson, Marc J. Epstein. 
260 |a Greenwich, Conn. :  |b JAI Press,  |c 1996 
300 |a ix, 241 p. :  |b il. 
490 0 |a Studies in managerial and financial accounting ;  |v v. 4 
504 |a Bibliografía: p. 231-237. 
505 0 |a 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. 
650 4 |a SOCIEDADES COMERCIALES  |9 315 
650 4 |a ACCIONISTAS  |9 7870 
650 4 |a ANALISIS COMPARATIVO  |9 624 
650 |a INFORME DE AUDITORIA  
650 4 |a MEMORIA ANUAL  |9 4544 
650 |a ANALISIS CONTABLE 
650 |a CORPORACIONES 
650 |a CONTABILIDAD 
651 4 |9 849  |a NUEVA ZELANDIA 
651 4 |9 39  |a ESTADOS UNIDOS 
651 4 |9 204  |a AUSTRALIA 
653 4 |a ESTUDIO COMPARATIVO 
700 1 |a Epstein, Marc J.  |9 16256 
942 |c LIBR  |j 658.1512 A 43711  |2 ddc 
952 |0 0  |1 0  |4 0  |6 658_151200000000000_A_43711  |7 0  |9 11894  |a BMB  |b BMB  |d 2010-01-01  |l 0  |o 658.1512 A 43711  |p 43711  |r 2010-08-26 00:00:00  |u 10909  |w 2010-08-26  |y LIBR 
999 |c 9280  |d 9280