Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 85 for “"annual report"”.
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Improving the decision usefulness of the corporate annual report
… users' perceptions of the importance of annual report disclosures in the decision-making process and their readership of the Chairman's narrative. - Yet existing empirical evidence casts doubt on the informational content of any part of the annual report. This study offers a partial …
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The incremental information content of the annual report and accounts
… and other information contained in the annual report and accounts for share valuation purposes. 2. Using daily share price data and a large sample of actively traded UK firms the relative information content of four major information releases, the preliminary announcement, annual report …
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A Creative Project of a Video Production of an Annual Report
Could a company's annual report done on video tape be entertaining yet still contain the financial data required by the Securities and Exchange Commission for printed annual reports? In an attempt to determine this, Congressional Records, periodicals, books, and previously attempted video annual …
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On the Usefulness of Annual Report Information for Common Stock Investment Decisions
Made available in DSpace on 2014-12-11T21:53:19Z (GMT). No. of bitstreams: 1 7317180.pdf: 12702701 bytes, checksum: 0cb4d5f52c7ca8a76a7a94eb712e5bd9 (MD5) Previous issue date: 1972
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The impact of the introduction of IFRS on corporate annual report and accounts in the UK
… in accordance with International Financial Reporting Standards(IFRS) (EU, 2002). This requirement represents one of the most fundamental changes to affect financial reporting in recent times. This dissertation is an examination of the introduction and impact of IFRS on the annual report and …
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Toward a Theory of Information Processing in Corporate Reporting - a Proposal for Supplementary Data in the Annual Report
Made available in DSpace on 2014-12-05T22:10:41Z (GMT). No. of bitstreams: 1 6104284.pdf: 14075675 bytes, checksum: 339b8fedc561f003a1080d5b6a2121ce (MD5) Previous issue date: 1961
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Determinants and consequences of attribution statements on corporate financial performance outcomes in the annual report. An empirical analysis of UK listed firms.
… 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 characteristics that are related to the …
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Creating a Fog: Can Plain English Be Used to Mislead Investors?
… this dissertation thesis show that a change in annual report complexity is associated with a change in the probability that a subject will comprehend the information being communicated in the disclosure. Specifically, increasing the complexity of an annual report disclosure dampens the …
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The usefulness of annual reports to Australian private investors
… and use information contained within company annual reports is examined. More specifically the thesis will be concerned with gathering information to establish the following: 1. the extent to which shareholders read the various sections contained in the annual report; 2. the reason why …
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Corporate social disclosure in the timber industry in Western Australia 1989-1998 : A test of legitimacy theory
… researching voluntary social disclosure in the annual report of a company. Their research has tended to show a significant relationship between the extent and change in the number of press media social reports and the extent and level of social disclosure in the annual report of a company based …
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Publishing delay and the usefulness of annual reports in Libya.
… Libya. The second is to find out how useful the annual report is to five user groups in Libya namely the Tax Authority, Academics, Auditors, Banks and the Auditing Authority. Finally, the research also seeks to determine the impact publishing delay has on banks, Tax and Auditing Authorities. A …
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Reviewing evaluation reports of community-based rehabilitation programmes in South Africa
… South Africa. Two evaluation documents and one annual report, from three CBR organisations operating in South Africa were analysed.
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On the relief of pain in labour: with special reference to the use of relaxation, pethidine hydrochloride and trichlorethylene
… Individual case -papers, Midwive's Registers and Report Books, a detailed Annual Report of the work done during the year 1946 at the Lucy Baldwin Maternity Hospital, Stourport-on-Severn, Worcestershire, the Writer having been on the Medical Staff of this hospital since 1932. This report is …
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Accountability in the retail and distribution sectors of the New Zealand electricity industry
… and transparent accountability. Corporate annual reports are therefore one of the prime ways in which organisations meet their accountability obligations. This research describes and explains the development of a disclosure index and the results of its application to the 1999 annual reports …
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An exploration of the governance and accountability of UK defined benefit pension schemes
… the trustees’ accountability including: (i) the annual report of the pension scheme; (ii) the annual report of the sponsoring employer; (iii) the Statement of Investment Principles; (iv) the Summary Funding Statement; (v) the Popular Report; (vi) and other pension scheme media such as pension …
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Killing two ostriches with one stone : will barriers to SADC trade be reduced as a by-product of exchange control liberalisation within the region?.
… over the last 10 years, based on the IMF’s Annual Report on Exchange Arrangements (AREAR).
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An investigation of intellectual capital disclosure in annual reports of UK firms. Practices and determinants.
… capital (IC) disclosure practices in the annual reports of 100 listed UK firms selected from sectors considered to be IC-intensive. It also investigates the possible determinants of such disclosure practices from the three perspectives of corporate governance structure, company …
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