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:	SOCIEDADES COMERCIALES ACCIONISTAS ANALISIS COMPARATIVO INFORME DE AUDITORIA MEMORIA ANUAL ANALISIS CONTABLE CORPORACIONES CONTABILIDAD NUEVA ZELANDIA ESTADOS UNIDOS AUSTRALIA ESTUDIO COMPARATIVO

Table of Contents:

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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