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Business reporting : financial analysts expectations for management disclosures

Macfarquar, C. & Tooley, Stuart (2009) Business reporting : financial analysts expectations for management disclosures. New Zealand Journal of Applied Business Research, 7(1), pp. 1-23.

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Abstract

It is to be expected that managers will provide sufficient disclosure to enable informed assessments of firm performance and firm value. Through an investigation of the performance indicators used and/or desired by Australian and New Zealand financial analysts, this study identifies a state of continuing information asymmetry. The empirical results indicate that key performance drivers are under reported; especially in regard to measures of product quality and customer satisfaction, product and process innovation, and the competitive environment. Managers need to take cognisance of the importance for disclosure of non-financial operational-type information that focus on factors that create longer term value to complement the traditional reporting.

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ID Code: 18376
Item Type: Journal Article
Keywords: business reporting, financial analyst, management disclosure, firm performance
ISSN: 1175-8007
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2009 Manukau Institute of Technology
Deposited On: 27 Feb 2009 14:13
Last Modified: 29 Feb 2012 23:58

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