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Highlights in annual reports: Its perceived usefulness
Citation
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 Statement
Copyright © 2007, Emerald Group Publishing Limited
DOI: doi:10.1108/10569210710776530
Abstract
‘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 Corporate Governance |
| Deposited On: | 2020-01-20 |
| Last Modified: | 2020-07-31 |
| Downloads: | 8 View Download Statistics |
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