n South African Journal of Economic and Management Sciences - A more subtle set of information in corporate annual reports for disadvantaged stakeholders : communication
|Article Title||A more subtle set of information in corporate annual reports for disadvantaged stakeholders : communication|
|© Publisher:||University of Pretoria|
|Journal||South African Journal of Economic and Management Sciences|
|Author||Christo J. Cronje|
|Publication Date||Jun 2010|
|Pages||222 - 235|
|Keyword(s)||Corporate annual reports, Financial decision making, Information needs of disadvantaged stakeholders and M14|
ISI Social Science
The traditional corporate annual report consists of two types of disclosures, that is, mandatory and contextual disclosures. The research problem focuses on the issue whether full disclosure in corporate annual reports could entail mandatory and contextual disclosures as well as a more subtle set of information for disadvantaged stakeholders. To solve the research problem, use was mainly made of a literature review dealing with certain aspects of decision-useful financial reporting. The literature review was complemented by exploratory empirical research. It was found that full disclosure in corporate annual reports could consist of mandatory and contextual disclosures as well as a more subtle set of information for disadvantaged stakeholders.
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