TY - JOUR
AU - Hasseldine, C. 
                      Roy
AB - WINTER 1982 Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information Graeme M. McNally, Lee Hock Eng and C. Roy Hasseldine Introduction three million), developed, but relatively young economy of New Zealand. One aspect of corporate financial reporting that Characteristics of this study that provide the has been a focus of considerable discussion is the potential for extending our understanding of re- information needs of decision-makers external to lationships between corporate characteristics and the organisation. and the extent to which these the 'quality' of corporate disclosure practices in- needs are satisfied by current financial reporting clude: practices. As an integral part of this discussion a number of studies in the United States (Cerf, The disclosure requirements controlled by (i) 1961; Singhvi and Desai, 1971; Chandra, 1974; legislation are limited and have remained Buzby, 1974, 1975); in Canada (Belkaoui, 1979); substantially unchanged for more than and in the United Kingdom (Firth, 1979) have twenty years. examined relationships between selected corpor- (ii) The professional Accountants Society has ate characteristics including size, listing status, only relatively recently commenced the auditor, number of stockbrokers and profitability, promulgation of Statements of Standard and the 
TI - Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information
JF - Accounting and Business Research
DO - 10.1080/00014788.1982.9729725
DA - 1982-12-01
UR - https://www.deepdyve.com/lp/taylor-francis/corporate-financial-reporting-in-new-zealand-an-analysis-of-user-jUm0UJpESK
SP - 11
EP - 20
VL - 13
IS - 49
DP - DeepDyve
ER -