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Showing 1 to 2 of 2 for “"Management commentary"”.

  1. Shareholders' perspective on management commentary of Simonds Farsons Cisk plc. : a case study

    … of the regulations and guidance documents on the management commentary of various standard-setters and regulators has been taken into account, for a better understanding of what is expected in these reports. Among these, there is the exposure draft on the guidance document on management commentary

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  2. Determinants and consequences of attribution statements on corporate financial performance outcomes in the annual report. An empirical analysis of UK listed firms.

    This thesis explores causal attribution statements on performance outcomes given in annual reports of UK listed rms. The objectives are three-fold. First, it analyses the nature and extent of attribution statements provided. Second, it explores corporate governance factors and rm-speci c …

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