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Narrative Reporting Utility: Content Analysis of Management Comentary

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Author Info

  • Álvarez Domínguez, María América
  • Babío Arcay, María Rosario
  • Suárez Fernández, Óscar
  • Vidal Lopo, Rosario
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    Abstract

    Research about quality narrative reporting is very important for users, professionals and standards setters. The study of the content of recent disclosure, its utility and possible ways of increasing it is crucial to finding solutions to the lack of relevant traditional financial reporting. This paper deals with determining if Spanish companies’ disclosure satisfies user demands and fulfills indications and recommendations of different regulating organizations with a view to achieving greater utility. The results are not optimistic. Narrative reporting is basically historic and is generally scarcely quantified. In addition, on many occasions it simply repeats insignificant data or what has already been seen in other documents which does not improve quality but does reduces its clarity.

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    File URL: http://www.usc.es/econo/RGE/Vol21_1/castelan/art1c.pdf
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    Bibliographic Info

    Article provided by University of Santiago de Compostela. Faculty of Economics and Business. in its journal Revista Galega de Economía.

    Volume (Year): 21 (2012)
    Issue (Month): 1 ()
    Pages:

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    Handle: RePEc:sdo:regaec:v:21:y:2012:i:1_1

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    Postal: Avda Xoan XXIII S/N, 15704 Santiago de Compostela
    Web page: http://www.usc.es/econo/RGE/benvidag.htm
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    Related research

    Keywords: Voluntary disclosure; Narrative reporting; Content analysis;

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