South African Journal of Economic and Management Sciences, Vol 13, No 2 (2010)

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A more subtle set of information in corporate annual reports for disadvantaged stakeholders

Christo Cronje

Abstract


The traditional corporate annual report consists of two types of disclosures, that is, mandatory and contextual disclosures.  The research problem focuses on the issue whether full disclosure in corporate annual reports could entail mandatory and contextual disclosures as well as a more subtle set of information for disadvantaged stakeholders. To solve the research problem, use was mainly made of a literature review dealing with certain aspects of decision-useful financial reporting. The literature review was complemented by exploratory empirical research. It was found that full disclosure in corporate annual reports could consist of mandatory and contextual disclosures as well as a more subtle set of information for disadvantaged stakeholders.


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EISSN 2222-3436 (Online)