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Author:Jacobson, G.
Title:How valuable is the annual report?
Journal:Management Review
1988 : OCT, VOL. 77:10, p.51-53
Index terms:FINANCIAL REPORTING
COMPANY REPORTS
REPORTS
FINANCIAL ANALYSIS
Language:eng
Abstract:Annual reports don't have an industry standard. The great diversity of forms, contents and function is shown. The debate over the purpose and future of annual reports is reviewed. Critics of annual reports call them long on fluff, short on substance, and almost always unread. A short analytic description of the changes in annual reports since early in the century is given. The results of a recent survey of 85 companies are summarized concerning the preparation and credibility of annuals. Even the best companies are not immune to occasionally taking liberties in their annual reports.
SCIMA record nr: 73097
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