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The production of narrative accounting statements: An exploratory study of the operating and financial review

The production of narrative accounting statements: An exploratory study of the operating and... This paper reports the results of an interview programme designed to investigate the processes involved in the production of narrative accounting statements, and specifically the Operating and Financial Review, with a view to identifying the effect such processes might have on the content and character of such statements. A range of features of the production process is identified with the potential to affect the content and character of statements, and thus to influence the relationship between the content and character of statements and the characteristics of the companies producing them, such as size, performance, risk and sector. The pattern of potential impacts is likely to be a complex one. It is suggested that preparers face a range of choices in the preparation of narrative financial statements that may be wider than some realise. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Applied Accounting Research Emerald Publishing

The production of narrative accounting statements: An exploratory study of the operating and financial review

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Publisher
Emerald Publishing
Copyright
Copyright © 2002 MCB UP Ltd. All rights reserved.
ISSN
0967-5426
DOI
10.1108/96754260280001031
Publisher site
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Abstract

This paper reports the results of an interview programme designed to investigate the processes involved in the production of narrative accounting statements, and specifically the Operating and Financial Review, with a view to identifying the effect such processes might have on the content and character of such statements. A range of features of the production process is identified with the potential to affect the content and character of statements, and thus to influence the relationship between the content and character of statements and the characteristics of the companies producing them, such as size, performance, risk and sector. The pattern of potential impacts is likely to be a complex one. It is suggested that preparers face a range of choices in the preparation of narrative financial statements that may be wider than some realise.

Journal

Journal of Applied Accounting Research – Emerald Publishing

Published: Dec 1, 2002

Keywords: Potential impacts; Company characteristics; Accounting report content

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