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Highlights in annual reports: Its perceived usefulness


Chatterjee, B, Highlights in annual reports: Its perceived usefulness, International Journal of Commerce and Management, 17, (1/2) pp. 166-177. ISSN 1056-9219 (2007) [Refereed Article]

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Copyright © 2007, Emerald Group Publishing Limited

DOI: doi:10.1108/10569210710776530


‘Financial Highlights,’ as the name suggests should contain those information items that are perceived to be useful by the users of annual reports. This paper investigates whether the ‘financial highlights’ section of annual reports of a sample of Indian companies satisfy the information requirements of investors. The paper uses the framework developed by Joshi and Abdulla (1994) in this regard. The result being most of the Indian companies surveyed do not disclose information that is perceived by users of this section in India as significant.

Item Details

Item Type:Refereed Article
Keywords:Financial reporting, Annual reports, Users studies, India
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Auditing and accountability
Objective Division:Commercial Services and Tourism
Objective Group:Other commercial services and tourism
Objective Field:Other commercial services and tourism not elsewhere classified
UTAS Author:Chatterjee, B (Dr Bikram Chatterjee)
ID Code:136859
Year Published:2007
Deposited By:Accounting and Accountability
Deposited On:2020-01-20
Last Modified:2020-07-31
Downloads:11 View Download Statistics

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