An analysis of the qualitative characteristics of management commentary reporting by New Zealand companies
The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Barlett & Chandler 1997; International Accounting Standards Board (IASB) 2006; Tiexiera 2004). This narrative section including chairpersons' / presidents' state...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
University of Wollongong
2011
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| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol5/iss4/5 http://hdl.handle.net/20.500.11937/35224 |