IDEAS home Printed from https://ideas.repec.org/a/eme/jaarpp/v11y2010i2p90-108.html
   My bibliography  Save this article

Exploring the use and users of narrative reporting in the online annual report

Author

Listed:
  • N. Rowbottom
  • A. Lymer

Abstract

Purpose - The purpose of this paper is to explore who uses narrative reporting information contained within online corporate annual reports and assess the relative use of different types of narrative information. Design/methodology/approach - Web server logs were used to analyse over one million instances where information is successfully delivered to users of the corporate web sites of 15 FTSE 350 companies. Findings - The most frequent users of the online annual report are, respectively, private individuals, those registered under internet service providers, employees and professional investors/creditors. The results suggest that those with greater experience and expertise in preparing and using financial accounts adopt different information preferences with respect to the online annual report. Although experienced users such as professional investors, creditors and accounting firms use the annual report to download predominantly detailed financial accounting data, the widespread availability and accessibility of the online annual report allows narratives to provide a source of general company information for employees and a wider stakeholder audience. Originality/value - The paper presents the first large‐scale survey into the use and users of online annual reports.

Suggested Citation

  • N. Rowbottom & A. Lymer, 2010. "Exploring the use and users of narrative reporting in the online annual report," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 11(2), pages 90-108, September.
    • Handle: RePEc:eme:jaarpp:v:11:y:2010:i:2:p:90-108
    DOI: 10.1108/09675421011069487
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09675421011069487/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09675421011069487/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09675421011069487?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Simone Aresu, 2015. "Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 77-106.
    2. Noraza Mat Udin* & Nurul Afza Abd Rashid, 2018. "Users’ Perceptions on Tax Disclosure in Malaysian Companies Annual Reports," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 225-236:2.
    3. Lei Wang & Brad Tuttle, 2014. "Using corporate social responsibility performance to evaluate financial disclosure credibility," Accounting and Business Research, Taylor & Francis Journals, vol. 44(5), pages 523-544, October.
    4. Hamzeh Al Amosh & Saleh F. A. Khatib, 2021. "Corporate governance and voluntary disclosure of sustainability performance: the case of Jordan," SN Business & Economics, Springer, vol. 1(12), pages 1-22, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaarpp:v:11:y:2010:i:2:p:90-108. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.