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Expanding the future financial corporate reporting package

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  • John K Courtis

Abstract

This prescriptive paper examines four suggestions for improving the financial reporting package, especially within annual reports: the use of single summary statistics to report corporate risk and the quality of management, the use of a search strategy to guide users through annual report detail to directional information. Creativity in developing these new corporate disclosures needs to be encouraged by professional and regulatory authorities for a generous period of time and within a litigation‐exempt environment. The speculative consequences of such changes for preparers and users of the information are also considered.

Suggested Citation

  • John K Courtis, 2000. "Expanding the future financial corporate reporting package," Accounting Forum, Taylor & Francis Journals, vol. 24(3), pages 248-263, September.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:3:p:248-263
    DOI: 10.1111/1467-6303.00040
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    Cited by:

    1. Siming Yu & Muhammad Safdar Sial & Dang Khoa Tran & Alina Badulescu & Phung Anh Thu & Mariana Sehleanu, 2020. "Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030," Sustainability, MDPI, vol. 12(15), pages 1-16, August.
    2. Doris M. Merkl-Davies & Niamh M. Brennan, 2011. "A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives," Accounting and Business Research, Taylor & Francis Journals, vol. 41(5), pages 415-437, December.
    3. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.

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