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Rapporteringskløften: En empirisk undersøgelse af forskellen imellem virksomheders og kapitalmarkedets prioritering af supplerende informationer

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    I de senere år har der været megen omtale af behovet for offentliggørelsen af supplerende oplysninger fx igennem årsrapporten, supplerende rapporteringsformer eller ad andre kommunikationsveje. Danmark bliver ofte nævnt som foregangsland i denne henseende, bl.a. pga. Videnskabsministeriets videnregnskabsprojekt fra 1997 til 2002. En række undersøgelser har vist en klar tendens til en stigende mængde af strategisk information i årsrapporter og børsprospekter i Danmark. Indeværende studium tager udgangspunkt i en sammenligning mellem årsrapporter og analytiker rapporter for ad den vej at bidrage til den forskning som beskæftiger sig med udviklingen af rapporterings- og kommunikationspraksisser. Der træffes en afgørende beslutning om kun at fokusere på proaktive analytikerrapporter. Derved bliver undersøgelsens resultater afgørende stærkere end tidligere studier der ikke tager højde for denne finesse. Undersøgelsen understøtter ’cost of disclosure’ teorien, og konkluderer, at virksomhedens rapportering spiller en vigtig rolle i at legitimisere virksomhedens eksistens. Mængden af informationer i analytikernes proaktive rapporter relaterer sig imidlertid til ressourcerne til rådighed for analytiker-services. Analytikerne er tilsyneladende ikke interesserede i information om bæredygtighed, intellektuel kapital og corporate governance, men lægger større vægt på segment information, muligheder og kritiske succes faktorer end årsrapporterne gør det. En anden vigtig konklusion af denne analyse er, at mens analytikere og porteføljeforvaltere gang på gang understreger behovet for sammenlignelige faktorer i deres søgen efter pålidelighed, så viser det sig imidlertid, at disse samme aktører er endnu dårligere til at producere sådanne faktorer end de virksomheder de selv ufortøvet kritiserer.

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    Paper provided by University of Aarhus, Aarhus School of Business, Department of Business Studies in its series Management Accounting Research Group Working Papers with number M-2005-01.

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    Length: 20 pages
    Date of creation: 26 Apr 2005
    Date of revision:
    Handle: RePEc:hhb:aarbma:2005-001
    Contact details of provider: Postal: The Aarhus School of Business, Fuglesangs Allé 4, DK-8210 Aarhus V, Denmark
    Fax: + 45 86 15 19 43
    Web page: http://www.asb.dk/about/departments/bs.aspx

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