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1、原文：ThroughtheEyesofManagement:AStudyofNarrativeDisclosures.Accountingnarrativesareacrucialpartofthemainfinancialreptingpackage.Theyallowuserstoassessabusinesssperfmanceinthecontextofabroadermanagerialdiscussionofresults.

2、AllUKcompaniesconventionallyproduceachairmansreptthemajitynowpublishsomestofoperatingfinancialreview.Fmethan20yearstherehasbeenasteadyriseinthequantityofnarrativeinfmationproduced.TheCompanyLawReviewnowrecommendsthatanop

3、eratingfinancialreview(OFR)bematyintheUK(uptonowunlikethemanagementdiscussionanalysisintheUStheOFRhasbeenvoluntary).WithrecenteventsintheUSsuchasthecollapseofEnronWldComunderminingfaithinthefinancialresultsaccountingnarr

4、ativesarelikelytobecomeevermeimptant.Despitetheirimptanceastheauthspointoutstudiesintothecontentofannualreptnarrativesarehardtofind.Thisresearchthushelptofillanimptantgapinouraccountingknowledge.AsthefewdbyMaryKeeganchai

5、rmanoftheAccountingStardsBoarddemonstratestheresearchreptisbothrelevanttopicalfbothpractitionersacademicsThisreptistheresultofimpressiveendeavour.Itlooksindetailatallthenarrativedisclosuresof11listedcompaniesinthefoodpro

6、cessingsect(suchasUnileverCadburySchweppesBernardMatthews).Amixtureofmanualcomputeranalysisisusedtoanalyse6564textunits.Astheauthspointoutthiswasintensivelytimeconsumingthedatacollationalonetook6.5dayspercompany.Themainf

7、indingsaresummarizedbelow.Theamountofdisclosure(perhapspredictably)variesbetweencompanieswithsizebeinganimptantdriver.Deivecontentdominateswithbackgroundinfmation(37%)biographicaldetailsofdirects(13%)financialtopics(20%)

8、beingthemostfrequentisclosures.Although79subtopicswererecdedsevenofthesesubtopicsaccountedf50%ofalldisclosures.Aparticularlyinterestingfindingisthatcompaniesaregreatefftstoensurethereliabilityvalidityofthestudy.Iagreewit

9、htheauthsthattheJenkinsmodeldoesprovideausefulstartingpointftheconstructionoftheirowntrademarkedmodel.HoweverIwouldhavewelcomedafullerdiscussionoftherelevanceoftheJenkincategisationthatwasdevelopedintheearly1990sintheUSt

10、o1999UKannualrepts.AlsoIwouldhavepreferredthenonJenkinsdisclosurestobeincpatedintheJenkinscategisationratherthanincludedasadisparatebutratherheterogeneouscategy.Aslightdisappointmenttomeattimeswasalackofcontextualisation

11、oftheresults.Finstanceitwouldhavebeenusefultoknowhowmanypagesoftheannualrepteachcompanysaccountingnarrativesconstitutedalsoalittlemeabouteachcompany.IcanseethelogicfaromionoffoodprocessingcompaniesbutIdidwonderwhethercom

12、paringUnilever(marketcapitalisation￡12846.8lm1278textunits)AcatosHutcheson(marketcapitalisation￡24.10m140textunits)annualreptswasafaircomparison.lookedatanotherwaytwocompanies(UnileverCadburySchweppes)comprised2970(45%)o

13、fthe6564textunits.Ineffecttherefethesetwocompaniesdrovetheresults.OverallhoweverIthinkthisstudystsupwelltoscrutiny.Itiswellthoughtouttheresultofintenseresearchhardwk.Therearesomereallyinterestingoverallfindingscombinedwi

14、thawealthofdetail(perhapseventoomuchattimes).At￡15theresearchreptisasnipfthosewishingtokeepabreastofthisimptanttopic.Thisresearchreptprovidessixcasestudiestogetherwithasummaryrecommendationsaconclusion.Fourofthecasestudi

15、esareoflocalauthitiesinScotl(twourbantworural)twoareoflocalauthitiesinNewZeal(oneurbanonerural).Theresearchispredicatedontheideathatcurrentlythereisaglobalrevolutioninlocalgovernmentconcernedwithhowlocalauthitiesganiseho

16、wtheymanagehowtheydeterminethequalityoftheservicestheefficiencyoftheserviceswhichtheyarrangeofferftheircitizens(v).Itspurposeistounderstbetter(1)thefactswhichdeterminehowlocalgovemmentmanagementstructuresprocessesadjustt

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