Rutherford, B.A. (2002) The Production of Narrative Accounting Statements: An Exploratory Study of the Operating and Financial Review. The Journal of Applied Accounting Research, 6 (3). pp. 25-56. ISSN 0967-5426.
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This paper reports the results of an interview programme designed to investigate the processes involved in the production of narrative accounting statements, and specifically the Operating and Financial Review, with a view to identifying the effect such processes might have on the content and character of such statements. A range of features of the production process is identified with the potential to affect the content and character of statements, and thus to influence the relationship between the content and character of statements and the characteristics of the companies producing them, such as size, performance, risk and sector. The pattern of potential impacts is likely to be a complex one. It is suggested that preparers face a range of choices in the preparation of narrative financial statements that may be wider than some realise.
|Uncontrolled keywords:||Accounting report content, Company characteristics, Potential impacts|
|Subjects:||H Social Sciences > HF Commerce > HF5601 Accounting|
|Divisions:||Faculties > Social Sciences > Kent Business School > Accounting and Finance|
|Depositing User:||Brian A Rutherford|
|Date Deposited:||04 Sep 2008 08:48|
|Last Modified:||14 Jan 2010 14:19|
|Resource URI:||http://kar.kent.ac.uk/id/eprint/5166 (The current URI for this page, for reference purposes)|
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