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An Approach to Content Evaluation of Accounting Narratives: A Corporate Social Responsibility Perspective

Iyoha, F. O. and Adegbaju, A. A. (2004) An Approach to Content Evaluation of Accounting Narratives: A Corporate Social Responsibility Perspective. Nigerian Social Science Review, 1 (1). pp. 84-98.

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Abstract

Despite the growing range of alternative corporate information sources. the annual report remains the primary source of information for interested users. ·companies have a social responsibility to ensure that the information they provide. particularly in narrative form, is both readable and understandable. This paper, therefore. reviewes the most recent attempt at meeting this challenge: the texture index. The texture index was applied to a sample of selected annual reports, using the scoring rules developed by Syclserf ::mel Weetman. Our results confirm earlier re search conclusions that annual report narratives are difficult to read and understand by most users of Accounting information.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Patricia Nwokealisi
Date Deposited: 01 May 2014 11:34
Last Modified: 01 May 2014 11:34
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/2512

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