Hooks, Jill; Steenkamp, Natasja; Stewart, Ross - In: Qualitative Research in Accounting & Management 7 (2010) 3, pp. 353-378
Purpose – Companies use figures within the annual report to send messages. The purpose of this paper is to explore the … limited by the use of students as a proxy for users of annual reports. Practical implications – The findings may be helpful to … prior research that examines the perceptions of preparers and users in respect of messages conveyed through figures, and, in …