An analysis of the qualitative characteristics of management commentary reporting by New Zealand companies

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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...

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Bibliographic Details
Main Authors:	Chatterjee, Bikram, Tooley, S., Fatseas, V., Brown, Alistair
Format:	Journal Article
Published:	University of Wollongong 2011
Subjects:	qualitative characteristics New Zealand companies Management commentary
Online Access:	http://ro.uow.edu.au/aabfj/vol5/iss4/5 http://hdl.handle.net/20.500.11937/35224

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