Beattie, V. A., McInnes, B. and Fearnley, S., 2004. A Methodology for Analysing and Evaluating Narratives in Annual Reports: A Comprehensive Descriptive Profile and Metrics for Disclosure Quality Attributes. Accounting Forum, 28 (3), pp. 205-236.
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Official URL: http://www.sciencedirect.com/science?_ob=ArticleUR...
This article presents information on business reporting model that will expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. In recent years, the nature of business has changed fundamentally. Competitive advantage increasingly involves value creation processes that rely on intangible assets not recognized in the financial statements. To serve the information needs of the market and provide the information required for corporate transparency and accountability, there is now a consensus that the business reporting model needs to expand beyond the traditional financial reporting model that emphasizes backward-looking, quantified, financial information.
|Subjects:||Social Sciences > Finance and Financial Economics|
|Group:||Business School > Centre for Finance and Risk|
|Deposited By:||INVALID USER|
|Deposited On:||10 Jan 2009 14:02|
|Last Modified:||07 Mar 2013 15:04|
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