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Evaluating a measure of content quality for accounting narratives (with an empirical application to narratives from Australia, Hong Kong, and the United States)

Iu, Justin W. and Clowes, Courtney 2004, Evaluating a measure of content quality for accounting narratives (with an empirical application to narratives from Australia, Hong Kong, and the United States), in Fourth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2004 Proceedings, Nanyang Technological Univeristy, Nanyang Business School, Singapore, pp. 1-21.

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Title Evaluating a measure of content quality for accounting narratives (with an empirical application to narratives from Australia, Hong Kong, and the United States)
Author(s) Iu, Justin W.
Clowes, Courtney
Conference name Asia Pacific Interdisciplinary Research in Accounting Conference (4th : 2004, Singapore)
Conference location Singapore
Conference dates 4-6 July 2004
Title of proceedings Fourth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2004 Proceedings
Editor(s) Parker, Lee
Low, Aik-Meng
Publication date 2004
Start page 1
End page 21
Publisher Nanyang Technological Univeristy, Nanyang Business School
Place of publication Singapore
Summary This paper evaluates a texture-based approach developed by Sydserff and Weetman (1999), to examine corporate annual report narratives. This is achieved by using the texture index to evaluate information content (which includes readability) in accounting narratives. Specifically, we examine the letter to shareholders of reports from Australia, Hong Kong and the United States.

We suggest a texture-based evaluation provides a robust measure of narrative quality due to the incorporation of readability and content analysis. The ability to measure content quality assists in promoting accountability, with the aim of improving usefulness of corporate
information and disclosures, and greater investor confidence in capital markets.

This paper also investigates these exploratory results to consider variations in quality between different countries. Considerable differences were found between the countries with Hong Kong reports generally superior. These tentative findings provide a small contribution to the comparative annual report literature and the emerging area of narrative evaluation.
Language eng
Field of Research 150103 Financial Accounting
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2004, Nanyang Technological Univeristy
Persistent URL http://hdl.handle.net/10536/DRO/DU:30005361

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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