search query: @author Taffler, R. / total: 8
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| Author: | Smith, M. Taffler, R. |
| Title: | The incremental effect of narrative accounting information in corporate annual reports |
| Journal: | Journal of Business Finance and Accounting
1995 : DEC, VOL. 22:8, p. 1195-1210 |
| Index terms: | ACCOUNTING DATA MANAGEMENT DISCLOSURE |
| Language: | eng |
| Abstract: | The users of financial statements have repeatedly expressed a preference for narrative disclosures to support quantitative accounting data in providing an information base allowing informed decisions. Accounting academics have, however, largely ignored the information content of voluntary unaudited s disclosures and the way in which these sources interact with more traditional quantitative sources. This paper provides an experimental methodology for overcoming this omission by examining the nature of narrative information and the manner in which it is employed in a decision-making situation. |
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