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The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes

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Publication date2008
PublisherInstitute of Chartered Accountants in England and Wales
ISBN (Print)978-1-84152-551-8
Original languageEnglish

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.