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

    Access Status
    Fulltext not available
    Authors
    Chatterjee, Bikram
    Tooley, S.
    Fatseas, V.
    Brown, Alistair
    Date
    2011
    Type
    Journal Article
    
    Metadata
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    Citation
    Chatterjee, Bikram and Tooley, Stuart and Fatseas, Vic and Brown, Alistair. 2011. An analysis of the qualitative characteristics of management commentary reporting by New Zealand companies. Australasian Accounting Business and Finance Journal. 5 (4): pp. 43-64.
    Source Title
    Australasian Accounting, Business and Finance
    Additional URLs
    http://ro.uow.edu.au/aabfj/vol5/iss4/5
    ISSN
    1834-2000
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/35224
    Collection
    • Curtin Research Publications
    Abstract

    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' statement contains twice the quantity of information than the financial statements section (Smith & Tamer 2000). However, the abundance of information does not necessarily enhance the quality of such information (IASB 2006). This issue of qualitative characteristics has been long foregone by researchers. This issue has attracted the attention of IASB (2006). Following the dearth in research in regard to qualitative characteristics of reporting this paper explores whether investors' required qualitative characteristics as outlined by the IASB (2006) have been satisfied in the management commentary section of New Zealand companies' annual reports. Our result suggests that the principal stakeholders, that is, investors' qualitative characteristics requirements have been partially met in this section of annual reports. The qualitative characteristic of 'relevance' and 'supportability' have been satisfied in more annual reports compared to that of ‘balance' and 'comparability'.

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