Show simple item record

dc.contributor.authorChatterjee, Bikram
dc.contributor.authorTooley, S.
dc.contributor.authorFatseas, V.
dc.contributor.authorBrown, Alistair
dc.date.accessioned2017-01-30T13:48:21Z
dc.date.available2017-01-30T13:48:21Z
dc.date.created2012-02-29T20:00:42Z
dc.date.issued2011
dc.identifier.citationChatterjee, 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.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/35224
dc.description.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'.

dc.publisherUniversity of Wollongong
dc.relation.urihttp://ro.uow.edu.au/aabfj/vol5/iss4/5
dc.subjectqualitative characteristics
dc.subjectNew Zealand companies
dc.subjectManagement commentary
dc.titleAn analysis of the qualitative characteristics of management commentary reporting by New Zealand companies
dc.typeJournal Article
dcterms.source.volume5
dcterms.source.number4
dcterms.source.startPage43
dcterms.source.endPage64
dcterms.source.issn1834-2000
dcterms.source.titleAustralasian Accounting, Business and Finance
curtin.departmentSchool of Accounting
curtin.accessStatusFulltext not available


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record