Description
Book SynopsisCovers such topics as prior evidence on corporate annual reports, research methodology and the demographics of the corporate shareholder, investors' investment objectives and their information sources, and the readership and usefulness of corporate financial statements.
Table of ContentsPrior evidence on corporate annual reports; research methodology and the demographics of the corporate shareholder; investors' investment objectives and their information sources; the readership and usefulness of corporate financial statements; the readership and usefulness of non-financial statement items; the effect of sophistication on the use of annual reports; the shareholder's demand for inproved reporting; the expectation gap and the auditor; shareholder's use of the auditor's report; shareholder views on auditor independence and conflict of interest; shareholder perceptions of the financial reporting responsibilities of auditors, management and Board of Directors; the future of the Corporate Annual Report in responding to the shareholder's demand for accountability; appendix a - surveying methods and results; appendix b - chi-square test for nonresponse bias.
