The conducting of multiple studies in the last years provides us with information about the usefulness of corporate annual reports for investors. The evidences developed after the studies are conflicting one to each other, since they were conducted only among individual investors. (Anderson, 2012) The next sentences include discussion on the different findings obtained from the studies, such as investment objectives, information sources, readership and importance of sections contained in corporate annual reports, the desire for additional information and others.
The investment objectiv...
... middle of paper ...
...ribution of the company is helpful for the company’s reputation.
• Anheuser-Busch InBev, 2012. Annual report 2012. [online]; Available at: http://www.ab-inbev.com/pdf/AR12/AB_InBev_AR_EN.pdf; [Accessed 4 February 2014];
• ACCA & Deloitte, 2010, “Hitting the notes, but what’s the tune?”
• Anderson, R. 1981, “The Usefulness of Accounting and Other Information Disclosed in Corporate Annual Reports”;
• Campbell, D. & Slack, R. 2008, “Narrative reporting: Analysts’ perceptions of its value and relevance”;
• Deloitte 2013, “A new beginning: Annual report insights”;
• FRC 2011, “Cutting clutter: Combating clutter in annual reports”;
• Yeoh, P. 2010, “Narrative reporting: the UK experience”;
• Shadunsky, A. 2011, “What Information in an Annual Report Can Be Misleading to Investors?” [online]; Available at: http://bit.ly/LPNz6u; [Accessed 4 February 2014];
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