An Approach to Content Evaluation of Accounting Narratives: A Corporate Social Responsibility Perspective

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dc.creatorIyoha, F. O., Adegbaju, A. A.
dc.date2004-12
dc.date.accessioned2025-03-26T11:12:18Z
dc.descriptionDespite 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.
dc.formatapplication/pdf
dc.identifierhttp://eprints.covenantuniversity.edu.ng/2512/
dc.identifier.urihttps://repository.covenantuniversity.edu.ng/handle/123456789/30861
dc.languageen
dc.subjectHF5601 Accounting, HJ Public Finance
dc.titleAn Approach to Content Evaluation of Accounting Narratives: A Corporate Social Responsibility Perspective
dc.typeArticle

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