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dc.contributor.authorLaswad, Fawzien
dc.contributor.authorWeil, Sidney H.en
dc.contributor.authorClark, Murray B.en
dc.date.accessioned2008-07-16T03:05:14Z
dc.date.issued1999-02en
dc.identifier.issn1174-5045en
dc.identifier.urihttps://hdl.handle.net/10182/556
dc.description.abstractAlthough there are no professional guidelines or statutory regulations that permit or guide the presentation of summarised financial reports in New Zealand, a number of NZ companies provide such reports to their shareholders as alternatives for the comprehensive GAAP-based financial reports. Developments in other countries suggest that it is likely that increasing numbers of NZ companies may choose to follow this trend. It has been suggested that summary financial reports would lead to cost savings and improving communication with shareholders. However, the evidence from the literature is not conclusive that these objectives have been achieved by the publication of such reports. In this article, we review the guidelines and literature relating to summary financial reports in other countries, evaluate the content of summarised financial reports provided by New Zealand companies, and identify issues relating to the preparation of such statements.en
dc.language.isoenen
dc.publisherLincoln University. Commerce Division.en
dc.relationThe original publication is available from - Lincoln University. Commerce Division.en
dc.subjectfinancial reportingen
dc.subjectvoluntary disclosureen
dc.subjectfinancial analysisen
dc.subjectauditingen
dc.titleSummary financial reports : review of international guidelines and literature : NZ evidence and issuesen
dc.typeDiscussion Paper
dc.subject.marsdenFields of Research::350000 Commerce, Management, Tourism and Services::350100 Accounting, Auditing and Accountabilityen
dc.subject.marsdenFields of Research::340000 Economics::340200 Applied Economics::340203 Finance economicsen
lu.contributor.unitLincoln Universityen
lu.contributor.unitFaculty of Agribusiness and Commerceen
lu.contributor.unitDepartment of Financial and Business Systemsen
lu.contributor.unitVice Chancellor's Officeen
pubs.organisational-group/LU
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce/FABS
pubs.organisational-group/LU/Vice Chancellor's Office
pubs.publication-statusPublisheden


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