The Production of Narrative Accounting Statements: An Exploratory Study of the Operating and Financial Review.

Rutherford, Brian A. (2002) The Production of Narrative Accounting Statements: An Exploratory Study of the Operating and Financial Review. Journal of Applied Accounting Research, 6 (3). pp. 25-56. ISSN 0967-5426. (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1108/96754260280001031

Abstract

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.

Item Type: Article
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: B.A. Rutherford
Date Deposited: 04 Sep 2008 08:48
Last Modified: 14 Apr 2014 15:34
Resource URI: http://kar.kent.ac.uk/id/eprint/5166 (The current URI for this page, for reference purposes)
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