Research output: Book/Report/Proceedings › Other report
Research output: Book/Report/Proceedings › Other report
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TY - BOOK
T1 - The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes
AU - Beattie, Vivien
AU - McInnes, B
AU - Pierpoint, J
PY - 2008
Y1 - 2008
N2 - 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.
AB - 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.
M3 - Other report
SN - 978-1-84152-551-8
BT - The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes
PB - Institute of Chartered Accountants in England and Wales
ER -