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The usefulness of corporate annual reports in South Africa: perceptions of preparers and users

Meditari accountancy research, 2006-04, Vol.14 (1), p.69 [Peer Reviewed Journal]

Copyright Emerald Group Publishing Limited 2006 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/10222529200600005

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Title:
The usefulness of corporate annual reports in South Africa: perceptions of preparers and users
Author: Stainbank, L ; Peebles, C
Subjects: Accounting ; Accounting procedures ; Analysis ; Annual reports ; Auditors reports ; Balance sheets ; Cash flow forecasting ; Cash flow statements ; Decision making ; Financial performance ; Financial reporting ; Financial statements ; Information sources ; International Financial Reporting Standards ; Merchant banks ; Questionnaires ; Stockholders ; Studies
Is Part Of: Meditari accountancy research, 2006-04, Vol.14 (1), p.69
Description: This article investigates the sources of financial information used for decisions regarding the buying, holding and selling of ordinary shares. The results of this questionnaire-based study indicate that the main source of information used by those who prepare annual reports is stockbroker advice, whereas users of such reports prefer communication with management. Preparers of annual reports support the notion that annual reports are a useful source of information, but users prefer the preliminary announcement. Preparers read the income statement more thoroughly, while users read the cash flow statement more thoroughly. The article also provides information on the qualitative criteria used for assessing the usefulness of accounting practices, and some comments on the importance of setting standards and the objectives of the South African Statements of Generally Accepted Accounting Practice. [PUBLICATION ABSRACT]
Publisher: Pretoria: Emerald Group Publishing Limited
Language: Afrikaans;English
Identifier: ISSN: 2049-372X
EISSN: 2049-3738
DOI: 10.1108/10222529200600005
Source: AUTh Library subscriptions: ProQuest Central

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The usefulness of corporate annual reports in South Africa: perceptions of preparers and users

Copyright Emerald Group Publishing Limited 2006 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/10222529200600005

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