Financial Reporting? - ICorporate Reporting Revisited

R. Peirce

Review of Business and Economic Literature, 2002, vol. XLVII, issue 1, 17-24

Abstract: There is an acute and growing awareness across the international investment community that annual reports and accounts currently provided too much emphasise on accounting profit - financial data, and that they are typically out of date before they are released. This is in a large part due to the regulatory environment with which companies must comply, as well as reflecting a tradition of market communication which avoids detail on how business value is created and sustained, concentrating instead on 'hard' financial data.

Date: 2002-01
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Persistent link: https://EconPapers.repec.org/RePEc:ete:revbec:20020102

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