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Investigating Presentational Change In Company Annual Reports: An Extension, Thomas Zeller, Brian Stanko, Han Jin
Investigating Presentational Change In Company Annual Reports: An Extension, Thomas Zeller, Brian Stanko, Han Jin
School of Business: Faculty Publications and Other Works
This study extends previous work with a seven year (2004-10) longitudinal investigation of annual report design for Standard & Poor’s (S&P) 500 companies. Prior research identifies the normalization of annual report design, with particular attention to voluntary disclosures, such as charts and graphs and other material designed to impress the shareholders and/or potential investors. Our findings show two distinct trends in annual report design. The first trend is to include Securities & Exchange Commission (SEC) Form 10-K, which includes a complete set of financial statements and extensive nonfinancial information in the annual report to the shareholders. The second trend is …