Introduction
The primary qualitative characteristic of
Accounting information is usefulness of decision-making. To have the decision-making usefulness of the information the user ought to have the capability of intelligibility;in decision-making level,must have ability of reliability and relevance. Comprehensibility is the prerequisite of usefulness of information, if the user does not understand the information, he also does not care the reliability and relevance of information. Comprehensible is an important indicator to reflect the quality of information. Annual Report is an improtant information tool for investors to know the company situation, do decision-making of investment. Whether investors can accurately grasp the information annual report contained have a direct impact on efficiency of allocation of resources of capital market(Courtis,J.K.1998). With regard to whether investors to understand the company’s annual report, western scholars have made a great deal of empirical research, these studies are more concentrated in the last century 70-90 years. Scholars from various countries have come to the conclusion strikingly consistent: difficulty for users to understand the information of annual report goes beyond the use of information groups’ cognitive ability.
Body(test of intelligibility of annual report)
Conclusion:the way of improving intelligibility of annual report
Conclusion
References
Courtis,J.K.(1998). Annual Report Readability Variability: Tests of the Obfuscation Hypo
thesis. Accounting Auditing and Accountability Journal, Vol. 11 No. 4
Courtis,J.K.(1986). An Investigation into A nnual Report Readability and Corporate Risk Return Relationships, Accounting and Business Research, Autumn, pp. 285~294.
Dupree,J.M.(1985). Usersp Preferences or Descriptive V. Technical Accounting Terms, Accounting and Business Research, Autumn pp. 281~289.
Heath,R.L.,Phelps,G.(1984). A nnual Reports II: Readability of Reports vs. Business Press .
Public Relations Review, Vol. 10 pp. 56~62.
Jones,M.J.(1994). Accounting Narratives : A Review of Empirical Studies of Content and Read ability. The Journal of Accounting literature .Vol. 13
Jones,M.J.(1997).Critical Appraisal of the Cloze Procedure-Critical Appraisal of the Cloze Procedureps Use in
论文代写www.51lunwen.com the Accounting Domain. Accounting Auditing and Accountability Journal, Vol. 10
Jones,M.J.(1988). A Longitudinal Study of the Readability of the Chairmanps Narratives in the Corporate Reports of A U K Company, Accounting and Business Research, Autumn pp. 297~305.
Lee,T.(1977). The Private S hareholder and Corporate Report, The Institute of England and Wales.
Smith,M.(1992). Readability and Understandability : Different Measures of Textual Complexity of Accounting Narrative. Accounting. Auditing and Accountability Journal. Vol. 5
Smith M.(1984). Improving the Communication Function of Published Accounting Statements. Accounting and Business Research. Spring
Still,M.D.(1972). The Readability of Chairmenps Statements. Accounting and Business Research.pp. 36~38.
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论文题目:annual reports-information overload
论文语种:英文
您的研究方向:ACCOUNTING
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您的国家:英国
您的学校背景:BOLTON
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