The Corporate Report and the Private Shareholder: Lee and Tweedie Twenty Years On

Bartlett, Susan A.; Chandler, Roy

doi:10.1006/bare.1996.0044

Cited by 182 publications

(126 citation statements)

References 8 publications

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“…The FASB survey reported that 80% of the biggest 100 US companies made the chairman's message available online, whereas we found that 98% of the biggest 50 US companies provide such a message. This comparison indicates the increase in reporting this often important piece of information, which has been reported in other studies as one of the most used by investors in making their investment decisions (Bartlett and Chandler, 1997).…”

Section: Chairman Message (Letter To Shareholders)supporting

confidence: 66%

Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries

Allam¹,

Lymer²

2003

IJDAR

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Abstract. Internet based corporate reporting is wide spread amongst companies of all sizes in most countries around the world. The development of online reporting practice has been rapid, largely mirroring, and motivated by, the development of the world-wide-web since 1994, being the primary Internet medium for online reporting. A number of studies of these developments have occurred over this time seeking to plot how companies are exploiting the media of the Internet and how they are developing their reporting practices in response to this ubiquitous route to current and potential investors, and other stakeholders. In this paper, we

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Section: Chairman Message (Letter To Shareholders)supporting

confidence: 66%

Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries

Allam¹,

Lymer²

2003

IJDAR

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“…13 To give an indication of comparable response rates, we reviewed three journals (Accounting and Business Research, British Accounting Review and Accounting Horizons for the three years 1998-2000 to identify postal questionnaire studies using similar groups and also reviewed postal questionnaire user needs studies published in the last few years. In the UK, Clatworthy (2000) obtains a response rate of 20% for UK investment analysts (IIMR associate members); Solomon (1999) obtains a response rate of 22% for UK institutional investors; Bartlett & Chandler (1997) obtain a response rate of 25% from UK private shareholders; and Bebbington, Gray, Thomson & Walters (1994) obtain a response rate of 18% from the finance directors of the top 1000 UK companies. In Australia, Yap (1997) obtains a response rate of 35% from a mixed group of Australian expert users; and Deegan & Rankin (1999) obtain response rates of 25% from groups of senior executives of the largest companies in Australia and also from a range of users.…”

Section: Endnotesmentioning

confidence: 99%

Issues concerning web-based business reporting: an analysis of the views of interested parties

Beattie

Pratt

2003

The British Accounting Review

110

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Issues Concerning Web-based Business Reporting: An Analysis of the Views of Interested Parties ABSTRACTRapid developments in information and communications technology have led organisations in many countries to consider the impact of the Internet on the delivery and dissemination of business information. This paper reports the findings of a UK study into the views of various user groups, preparers and auditors regarding specific proposals for change and newly emerging practices. Over 500 individuals from six groups responded to a questionnaire study, representing an overall response rate of 33%. Views were elicited regarding (i) the desirability of different kinds of additional information that could be provided electronically, (ii) the usefulness of different navigation and search aids, and (iii) the portability of information under different formats.It is found that users favour many of the expansions of scope made possible by the web. A range of navigation aids, search aids and file formats are found by all groups to be at least fairly useful, especially global navigation aids. Preferences regarding file formats vary across the groups. Paired group comparisons show that, while expert and non-expert users hold similar views in relation to many issues, users' and preparers' views differ considerably. Auditors' views generally fall in between those of users and preparers. Cyert and Ijiri's (1974) framework is used to rationalise the observed conflicts and congruences of interest, underpinning clear pointers for policy-makers.

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“…To the extent that no supplementary commentary is provided on the increase in debt, investors would not know the reasons for such an increase. Other studies show that supplementary commentary affects share price returns (e.g., Kyeyune, 2010;Tauringana et al, 2011) and helps private unsophisticated users to understand the financial results better because it is couched in non-technical language (Bartlett and Chandler, 1997). 2 In spite of this, in the UK, management has considerable discretion regarding supplementary commentary provision.…”

Section: Introductionmentioning

confidence: 99%

Board structure and supplementary commentary on the primary financial statements

Tauringana

Mangena

2014

Journal of Applied Accounting Research

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PurposeThis research investigates the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables. Design/Methodology/ApproachThe study uses the disclosure index methodology to measure the extent of SNC in annual reports of 167 FTSE 250 companies. Ordinary Least Squares (OLS) regression analysis is employed to examine the association between the extent and focus of SNC and board structure variables. FindingsThe findings show that the extent of SNC on amounts reported in the primary financial statements is about 30%, suggesting that companies provide commentary on a small number of amounts reported in the financial statements. In terms of focus of SNC, companies provide greater SNC on amounts in the income statement relative to the balance sheet. The regression results indicate that the extent of SNC is negatively associated with board size, and positively associated with audit committee independence and financial expertise. Focus of SNC is negatively related to audit committee independence and finance expertise. Originality/ValueThe research contributes to both the voluntary disclosure and impression management literature streams. The findings provide evidence of the extent and focus of SNC on amounts in the financial statements. They also demonstrate that board structure variables are related to the extent and focus of SNC on amounts in primary financial statements. These findings have implications for policy makers who have responsibilities for ensuring that users of annual reports receive adequate information to make decisions.

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The Corporate Report and the Private Shareholder: Lee and Tweedie Twenty Years On

Cited by 182 publications

References 8 publications

Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries

Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries

Issues concerning web-based business reporting: an analysis of the views of interested parties

Board structure and supplementary commentary on the primary financial statements

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