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Readability of quarterly reports : do companies mislead investors? /

Financial reports can be regarded as the primary means of communication between a company's management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad...

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Bibliographic Details
Call Number:Libro Electrónico
Main Author: Stellner, Bernhard (Author)
Format: Electronic eBook
Language:Inglés
Published: Hamburg, Germany : Anchor Academic Publishing, 2014.
Subjects:
Online Access:Texto completo
Description
Summary:Financial reports can be regarded as the primary means of communication between a company's management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society. Still, it is questionable whether managers really deliver true information in their reports. One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports' readab.
Physical Description:1 online resource (98 pages)
Bibliography:Includes bibliographical references.
ISBN:9783954896486
3954896486