Premuroso, R. F. (2008). An analysis of voluntary annual report disclosures of outsourcing: Determinants and firm performance (Order No. 3329395). Available from ProQuest Dissertations & Theses A&I. (304568419). Retrieved from https://ezproxy.indstate.edu/login?url=https://search-proquest-com.ezproxy.indstate.edu/docview/304568419?accountid=11592
A dissertation on outsourcing written by a PhD student from The Barry Kaye College of Business. This is not a well written dissertation, but the author describes the voluntary disclosure theory in order to validate the accuracy of disclosures in annual reports. Only a preview was available for download (first 24 pages) but this is enough to remind me that in my paper I am assuming that organizations are disclosing information, which may or may not be the case. So, I should include a section on voluntary disclosure in annual reports.
Lahart, J. (2014, Mar 24). Firms shouldn’t throw the book at investors. Wall Street Journal Retrieved from https://ezproxy.indstate.edu/login?url=https://search-proquest-com.ezproxy.indstate.edu/docview/1509391121?accountid=11592
Short Wall Street Journal article by Justin Lahart analyzing the length of 10K filings and its correlation to volatility in their share prices after the filing was released. In summary, long filings with a lot of disclosures resulted in confusion in the marketplace which followed by stock price volatility. The study involved 1,100 companies in the S&P1500 index and showed the average 10K report was 152 pages, with the longest being 1,913 pages.
Arvidsson, S. (2011). Disclosure of non-financial information in the annual report. A management-team perspective. Journal of Intellectual Capital, 12(2), 277-300. doi:http://dx.doi.org.ezproxy.indstate.edu/10.1108/14691931111123421
Susan Arvidsson from the School of Economics and Management at Lund Univeristy in Sweden wrote very good 27 page paper on the disclosure of non-financial information in the annual reports. She researched the topic from the perspective of how the management team viewed releasing such data to the public. But in doing so, she presented a lot of information that is relevant to how an annual report is put together and how disclosures are being presented in the annual reports.
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