An Approach to Content Evaluation of Accounting Narratives: A Corporate Social Responsibility Perspective
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Abstract
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Despite the growing range of alternative corporate information
sources. the annual report remains the primary source of information
for interested users. ·companies have a social responsibility to ensure
that the information they provide. particularly in narrative form, is
both readable and understandable. This paper, therefore. reviewes the
most recent attempt at meeting this challenge: the texture index. The
texture index was applied to a sample of selected annual reports, using
the scoring rules developed by Syclserf ::mel Weetman. Our results
confirm earlier re search conclusions that annual report narratives are
difficult to read and understand by most users of Accounting
information.
Keywords
HF5601 Accounting, HJ Public Finance