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Investigate, assess and evaluate annual report disclosures using disclosure index


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Weighted score is being placed on organisation disclosures. As disclosures of information are very essential for the functioning of profit and non-profit organisations, it is required to disclose information to stakeholders through different ways such as interim and quarterly reports, and annual reports. Annual report is found to be the most vital sources of information about the companies’ activities, financial and non-financial information and future information for each particular company. By using annual reports, stakeholders are getting updated with the company’s quarterly and annually performances. To measure the level of information disclosed in annual reports, disclosure indices are used to measure and assess the level of information. By using disclosure index, researchers can tell which information that companies find the most important and which are the least importance. This study investigates, assess and measure the level of disclosures in annual reports of Consumer Service Industry and Financial Industry. To do this research, there were eight sampled companies, 20 selected items and four sampled stakeholder groups used to measure and compare the level of disclosures for both industries. The results of this study showed that Consumer Services industry disclose more information to its stakeholders than financial industry. It was found that the highest stakeholder that both industries disclose information to is the Shareholder whereas Community has the least disclosures.

Item Type: Paper presented at a conference, workshop or other event, and published in the proceedings
Uncontrolled Keywords: sales, marketing, non-profit organisations
Subjects: H Social Sciences > HF Commerce
Divisions: Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
Depositing User: Adrian France
Date Deposited: 19 Jul 2018 23:53
Last Modified: 21 Jul 2023 07:02

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