Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 18, 2026The Accounting Review

Selected Items of Information and Their Disclosure in Annual Reports.

View Full Paper
Ask AI
Bookmark
Share

Authors

SBStephen L. BuzbyPennsylvania State University

Discussion

Loading...

Member takes

Implication

Survey evaluates information importance and disclosure in annual reports, suggesting improvements for companies.

Key Points

  • The study aims to analyze the importance and extent of disclosure of selected information in annual reports.
  • Mailed questionnaire survey of financial analysts to assess importance of 38 information items
  • Measurement of disclosure extent in annual reports from 88 small and medium size companies
  • Many selected items were inadequately disclosed in the analyzed reports
  • Small correlation was found between item importance and extent of disclosure
  • Opportunities exist for improving disclosure practices in annual reports

Cite This Study

Stephen L. Buzby (1974) studied this question.

synapsesocial.com/papers/69ba420a4e9516ffd37a1e92https://doi.org/10.2308/tar-4514766
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Study of the Consensus on Disclosure Among Public Accountants and Security Analysts.1974
  2. 2Accounting Disclosures Based on Company Size: Regulations and Capital Markets Evidence.1988
  3. 3The Effect of Firms' Financial Disclosure Strategies on Stock Prices.1993 · 9 citations
  4. 4Corporate Reporting and the Financial Analyst.1965
  5. 5A Study of the Consensus on Disclosure among Public Accountants and Security Analysts: An Alternative Interpretation.1977