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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