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Narrative Reporting Utility: Content Analysis of Management Comentary


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


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.

Suggested Citation

  • Álvarez Domínguez, María América & Babío Arcay, María Rosario & Suárez Fernández, Óscar & Vidal Lopo, Rosario, 2012. "Narrative Reporting Utility: Content Analysis of Management Comentary," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 21(1).
  • Handle: RePEc:sdo:regaec:v:21:y:2012:i:1_1

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