Operating and financial review - Survey of compliance with the spirit of the ASB's guidance

This survey considers the question of how effective the OFR appears to be as a means of communication from company management to all users of the annual report. It reports the perceptions of a team of researchers in relation to how that 'spirit' has been demonstrated in the annual reports of the FTSE-100 companies.

Published:
1 January 1995
Researchers:
Pauline Weetman
Bill Collins
Elizabeth Davie
Ann MacNeill
ISBN:
1-871250-38-2




Topics

  • Corporate and financial reporting
  • Research

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