Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux
Entity reporting of environmental information may take many forms and assessing the utility and sufficiency of environmental reports could assist in determining which display formats provide greater usefulness to users for decision making. The utility and sufficiency of certain display formats were...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2008
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| Online Access: | https://ir.uitm.edu.my/id/eprint/222/ |
| _version_ | 1848802298532200448 |
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| author | Faux, Jeffrey |
| author_facet | Faux, Jeffrey |
| author_sort | Faux, Jeffrey |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Entity reporting of environmental information may take many forms and assessing the utility and sufficiency of environmental reports could assist in determining which display formats provide greater usefulness to users for
decision making. The utility and sufficiency of certain display formats were assessed in this study by providing three user groups (shareholders,shareholder/environmentalists and environmentalists) with a scenario(vignette) and one of four alternative report displays: monetary, statistical, narrative or pictorial. The preference by user groups for narrative disclosure
and the deemed inadequacy of the display in terms of sufficiency were
significant findings of this study. |
| first_indexed | 2025-11-14T21:21:08Z |
| format | Article |
| id | uitm-222 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:21:08Z |
| publishDate | 2008 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-2222017-08-15T08:07:31Z https://ir.uitm.edu.my/id/eprint/222/ Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux mar Faux, Jeffrey Environmental reporting Entity reporting of environmental information may take many forms and assessing the utility and sufficiency of environmental reports could assist in determining which display formats provide greater usefulness to users for decision making. The utility and sufficiency of certain display formats were assessed in this study by providing three user groups (shareholders,shareholder/environmentalists and environmentalists) with a scenario(vignette) and one of four alternative report displays: monetary, statistical, narrative or pictorial. The preference by user groups for narrative disclosure and the deemed inadequacy of the display in terms of sufficiency were significant findings of this study. Accounting Research Institute (ARI) & Faculty of Accountancy 2008-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/222/1/AJ_JEFFREY%20FAUX%20MAR%2008.pdf Faux, Jeffrey (2008) Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux. (2008) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 7 (2). pp. 95-116. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Environmental reporting Faux, Jeffrey Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux |
| title | Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux |
| title_full | Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux |
| title_fullStr | Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux |
| title_full_unstemmed | Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux |
| title_short | Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux |
| title_sort | displaying environmental information to satisfy utility and sufficiency in entity reporting / jeffrey faux |
| topic | Environmental reporting |
| url | https://ir.uitm.edu.my/id/eprint/222/ https://ir.uitm.edu.my/id/eprint/222/ |