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An analysis of qualitative characteristics of management commentary reporting by New Zealand companies

Chatterjee, Bikram, Tooley, Stuart, Fatseas, Vic and Brown, Alistair 2011, An analysis of qualitative characteristics of management commentary reporting by New Zealand companies, Australasian accounting, business and finance journal, vol. 5, no. 4, pp. 43-64.

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Title An analysis of qualitative characteristics of management commentary reporting by New Zealand companies
Author(s) Chatterjee, Bikram
Tooley, Stuart
Fatseas, Vic
Brown, Alistair
Journal name Australasian accounting, business and finance journal
Volume number 5
Issue number 4
Start page 43
End page 64
Total pages 22
Publisher University of Wollongong
Place of publication Wollongong, N.S.W.
Publication date 2011
ISSN 1834-2019
1834-2000
Keyword(s) Management commentary
New Zealand companies
qualitative characteristics
Summary The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Barlett & Chandler
1997; International Accounting Standards Board (IASB) 2006; Tiexiera 2004). This narrative section including chairpersons’/presidents’ statement contains twice the quantity of information than the financial statements section (Smith & Taffler 2000). However, the abundance of information does not necessarily enhance the quality of such information (IASB 2006). This issue of qualitative characteristics has been long foregone by researchers. This issue has attracted the attention of IASB (2006). Following the dearth in research in regard to qualitative characteristics of reporting this paper explores whether investors’ required qualitative characteristics as outlined by the IASB (2006) have been satisfied in the management commentary section of New Zealand companies’ annual reports. Our result suggests that the principal stakeholders’, that is, investors’ qualitative characteristics requirements have been partially met in this section of annual reports. The qualitative characteristic of ‘relevance’ and ‘supportability’ have been satisfied in more annual reports compared to that of ‘balance’ and ‘comparability’.
Language eng
Field of Research 150105 Management Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2011, University of Wollongong
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30075024

Document type: Journal Article
Collections: Open Access Collection
Department of Accounting
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.