The management commentary: comparing narrative outcomes from alternative regulatory regimes

Beattie, V., McInnes, B. and Pierpoint, J. (2008) The management commentary: comparing narrative outcomes from alternative regulatory regimes. Institute of Chartered Accountants in England and Wales. ISBN 9781841525518

Abstract

Worldwide, narrative communication in annual reports is viewed as the crucial element in achieving the desired improvement in the quality of corporate reporting. Consequently, regulators are focussing attention on the management commentary section of the annual report and a discussion paper on this was published by the IASB in 2005. This study investigates how the level of discretion and guidance in the reporting environment affects the quality of narrative disclosures in corporate annual reports. To assess which regulatory reporting practice results in disclosure of higher quality, the study compares and contrasts narrative reporting practice in the UK and the US at a time when the natural regulatory settings for narrative reporting provided the most informative comparison in relation to the IASB debate.

• Item Type: Books
• Status: Published
• Glasgow Author(s) Enlighten ID: Beattie, Prof Vivien
• Authors: Beattie, V., McInnes, B., and Pierpoint, J.
• Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Publisher: Institute of Chartered Accountants in England and Wales
• ISBN: 9781841525518