A more subtle set of information in corporate annual reports for disadvantaged stakeholders
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Authors
Cronje, Christo
Issue Date
2010
Type
Article
Language
en
Keywords
Corporate annual reports , Information needs of disadvantaged stakeholders , Financial decision making
Alternative Title
Abstract
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
Description
Citation
Cronje, C.J. 2010. A more subtle set of information in corporate annual reports for disadvantaged stakeholders. SAJEMS 13(2) 222-235