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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. (doi:10.1108/96754260280001031) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:5166)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
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
DOI/Identification number: 10.1108/96754260280001031
Uncontrolled keywords: Accounting report content, Company characteristics, Potential impacts
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Brian Rutherford
Date Deposited: 04 Sep 2008 08:48 UTC
Last Modified: 16 Nov 2021 09:43 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/5166 (The current URI for this page, for reference purposes)

University of Kent Author Information

Rutherford, Brian A..

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