SciELO - Scientific Electronic Library Online

 
vol.13 issue2Chief information officers: An empirical study of competence, organisational positioning and implications for performance author indexsubject indexarticles search
Home Pagealphabetic serial listing  

South African Journal of Economic and Management Sciences

On-line version ISSN 1015-8812

Abstract

CRONJE, Christo J. A more subtle set of information in corporate annual reports for disadvantaged stakeholderds. S. Afr. j. econ. manag. sci. [online]. 2010, vol.13, n.2, pp. 222-235. ISSN 1015-8812.

The traditional corporate annual report consists of two types of disclosures, that is, mandatory and contextual disclosures. The research problem focuses on the issue whether full disclosure in corporate annual reports could entail mandatory and contextual disclosures as well as a more subtle set of information for disadvantaged stakeholders. To solve the research problem, use was mainly made of a literature review dealing with certain aspects of decision-useful financial reporting. The literature review was complemented by exploratory empirical research. It was found that full disclosure in corporate annual reports could consist of mandatory and contextual disclosures as well as a more subtle set of information for disadvantaged stakeholders.

Keywords : Corporate annual reports; information needs of disadvantaged stakeholders; financial decision making.

        · text in English     · English ( pdf )

 

Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License