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Corporate Annual Reports (corporate + annual_report)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting100%

Selected Abstracts

Changing Graph Use in Corporate Annual Reports: A Time-Series Analysis

CONTEMPORARY ACCOUNTING RESEARCH, Issue 2 2000
VIVIEN A. BEATTIE
Abstract Graphs in corporate annual reports form part of a powerfully designed annual report package that offers considerable potential for "impression management." The primary purpose of this paper is to determine whether graph use depends on corporate performance. Time-series analysis, not previously used in the financial graphs literature, allows discretionary changes in graph use by companies to be identified and related to changes in individual companies' corporate performance over time. Based on the prior financial graphs and accounting choice literature, we develop two hypotheses that relate changes in graph use to changes in corporate performance. These hypotheses focus on the aggregate and individual company levels. We base our analysis on the corporate annual reports of 137 top UK companies that were in continued existence during the five-year period from 1988 to 1992. At both the aggregate and individual company levels, we find the decision to use key financial variable (KFV) graphs, the primary graphical choice, to be associated positively with corporate performance measures. This finding is consistent with the manipulation hypothesis - that is, that financial graphs in corporate annual reports are used to "manage" favorably the reader's impression of company performance, and hence that there is a reporting bias. [source]

Self-Serving Attributions in Corporate Annual Reports: A Replicated Study

JOURNAL OF MANAGEMENT STUDIES, Issue 1 2002
Eric W. K. Tsang
This study is a replication of Bettman and Weitz (1983) in the Singapore context. Data from Letters to Shareholders in 208 annual reports published in 1985 and 1994 were used to analyse the patterns of causal explanations for corporate performance outcomes. The general self-serving pattern of attributions found in the original study was also identified in this study. However, the data of the original study do not unequivocally support either the motivational or informational explanation for the existence of self-serving attributions, whereas the latter explanation is strongly supported by the data of this study. This finding is consistent with the growing evidence provided by cross-cultural psychological research indicating East Asians' greater sensitivity to situational influences when making causal attributions. In short, the present study clearly illustrates the important role of replication in the knowledge accumulation and theory development of strategy research. [source]

Voluntary Disclosure of Mission Statements in Corporate Annual Reports: Signaling What and To Whom?

BUSINESS AND SOCIETY REVIEW, Issue 1 2001
David Campbell
First page of article [source]

The portrayal of women in Canadian corporate annual reports,

CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES, Issue 3 2010
Merridee L. Bujaki
rapport annuel; photographies; femmes; performance Abstract We assess the inclusion of women in Canadian corporate annual report (CAR) photographs and on boards of directors at TSX100 firms and evaluate whether either is related to financial performance. We find that women are underrepresented in CAR photographs and on boards. In CAR photographs women are frequently portrayed as outsiders or less powerful organizational members than men. Higher return on equity (ROE) was found at companies that more frequently depicted women in their CAR photographs. However, no association was observed between the inclusion of women on the board and the ROE of the firm. The applied and theoretical implications of these results are discussed. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd. Cet article évalue la présence des femmes dans les conseils d'administration et dans les photographies qui accompagnent les rapports annuels des sociétés canadiennes des firmes du groupe TSX100 et cherche à déterminer si l'une ou l'autre de ces variables est reliée à la performance financière des sociétés. Il appert que les femmes sont sous-représentées tant dans les photographies des rapports annuels que dans les conseils d'administration. Dans les photographies des rapports annuels, elles sont fréquemment présentées comme des quantités négligeables ou comme des membres moins influents que les hommes. L'étude montre que la rentabilité des fonds propres est plus élevée dans les entreprises qui incluent davantage des femmes dans leurs albums des rapports annuels. Cependant, elle ne met en évidence aucun lien entre la présence des femmes dans les conseils d'administration et la rentabilité des capitaux propres. L'article s'achève par une analyse des implications théoriques et pratiques de la recherche. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd. [source]

Changing Graph Use in Corporate Annual Reports: A Time-Series Analysis

CONTEMPORARY ACCOUNTING RESEARCH, Issue 2 2000
VIVIEN A. BEATTIE
Abstract Graphs in corporate annual reports form part of a powerfully designed annual report package that offers considerable potential for "impression management." The primary purpose of this paper is to determine whether graph use depends on corporate performance. Time-series analysis, not previously used in the financial graphs literature, allows discretionary changes in graph use by companies to be identified and related to changes in individual companies' corporate performance over time. Based on the prior financial graphs and accounting choice literature, we develop two hypotheses that relate changes in graph use to changes in corporate performance. These hypotheses focus on the aggregate and individual company levels. We base our analysis on the corporate annual reports of 137 top UK companies that were in continued existence during the five-year period from 1988 to 1992. At both the aggregate and individual company levels, we find the decision to use key financial variable (KFV) graphs, the primary graphical choice, to be associated positively with corporate performance measures. This finding is consistent with the manipulation hypothesis - that is, that financial graphs in corporate annual reports are used to "manage" favorably the reader's impression of company performance, and hence that there is a reporting bias. [source]

The portrayal of women in Canadian corporate annual reports,

CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES, Issue 3 2010
Merridee L. Bujaki
rapport annuel; photographies; femmes; performance Abstract We assess the inclusion of women in Canadian corporate annual report (CAR) photographs and on boards of directors at TSX100 firms and evaluate whether either is related to financial performance. We find that women are underrepresented in CAR photographs and on boards. In CAR photographs women are frequently portrayed as outsiders or less powerful organizational members than men. Higher return on equity (ROE) was found at companies that more frequently depicted women in their CAR photographs. However, no association was observed between the inclusion of women on the board and the ROE of the firm. The applied and theoretical implications of these results are discussed. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd. Cet article évalue la présence des femmes dans les conseils d'administration et dans les photographies qui accompagnent les rapports annuels des sociétés canadiennes des firmes du groupe TSX100 et cherche à déterminer si l'une ou l'autre de ces variables est reliée à la performance financière des sociétés. Il appert que les femmes sont sous-représentées tant dans les photographies des rapports annuels que dans les conseils d'administration. Dans les photographies des rapports annuels, elles sont fréquemment présentées comme des quantités négligeables ou comme des membres moins influents que les hommes. L'étude montre que la rentabilité des fonds propres est plus élevée dans les entreprises qui incluent davantage des femmes dans leurs albums des rapports annuels. Cependant, elle ne met en évidence aucun lien entre la présence des femmes dans les conseils d'administration et la rentabilité des capitaux propres. L'article s'achève par une analyse des implications théoriques et pratiques de la recherche. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd. [source]