Expanding the future financial corporate reporting package

John K Courtis

Accounting Forum, 2000, vol. 24, issue 3, 248-263

Abstract: This prescriptive paper examines four suggestions for improving the financial reporting package, especially within annual reports: the use of single summary statistics to report corporate risk and the quality of management, the use of a search strategy to guide users through annual report detail to directional information. Creativity in developing these new corporate disclosures needs to be encouraged by professional and regulatory authorities for a generous period of time and within a litigation‐exempt environment. The speculative consequences of such changes for preparers and users of the information are also considered.

Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:24:y:2000:i:3:p:248-263

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DOI: 10.1111/1467-6303.00040

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