The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes

Beattie, Vivien and McInnes, B and Pierpoint, J (2008) The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes. Institute of Chartered Accountants in England and Wales. ISBN 978-1-84152-551-8

Abstract

The primary objective of this study is to investigate how the level of discretion and guidance in the reporting environment affects the quality of narrative disclosures in corporate annual reports.