Corporate annual reports: research perspectives used

Corporate annual reports: research perspectives used Corporate annual reports are viewed through the lens of researchers of these documents. The aims are to obtain insight into how researchers view annual reports; to ascertain how the different ways of seeing the annual report relate to each other; and to draw out the gaps in this diverse research in a continuing attempt to understand its role and purpose. Selective examination of a decade of corporate annual report research (1990-2000) reveals how researchers have sought to find visibility and meaning. Few studies address the document as a whole, in terms of the integration of the messages between the various parts of the report. Explanation of the changing structure and content of annual reports remains divided, largely because of the differing perspectives of researchers. They have revealed diversity in the ways of seeing the annual report and a tension in understanding its overall purpose and role. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Corporate annual reports: research perspectives used

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Publisher
Emerald Publishing
Copyright
Copyright © 2002 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570210440568
Publisher site
See Article on Publisher Site

Abstract

Corporate annual reports are viewed through the lens of researchers of these documents. The aims are to obtain insight into how researchers view annual reports; to ascertain how the different ways of seeing the annual report relate to each other; and to draw out the gaps in this diverse research in a continuing attempt to understand its role and purpose. Selective examination of a decade of corporate annual report research (1990-2000) reveals how researchers have sought to find visibility and meaning. Few studies address the document as a whole, in terms of the integration of the messages between the various parts of the report. Explanation of the changing structure and content of annual reports remains divided, largely because of the differing perspectives of researchers. They have revealed diversity in the ways of seeing the annual report and a tension in understanding its overall purpose and role.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Oct 1, 2002

Keywords: Corporate image; Accountability; Marketing; Research

References

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