Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux

Entity reporting of environmental information may take many forms and assessing the utility and sufficiency of environmental reports could assist in determining which display formats provide greater usefulness to users for decision making. The utility and sufficiency of certain display formats were...

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Bibliographic Details
Main Author:	Faux, Jeffrey
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2008
Subjects:	Environmental reporting
Online Access:	http://ir.uitm.edu.my/id/eprint/222/ http://ir.uitm.edu.my/id/eprint/222/1/AJ_JEFFREY%20FAUX%20MAR%2008.pdf

id	uitm-222
recordtype	eprints
spelling	uitm-2222017-08-15T08:07:31Z http://ir.uitm.edu.my/id/eprint/222/ Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux Faux, Jeffrey Environmental reporting Entity reporting of environmental information may take many forms and assessing the utility and sufficiency of environmental reports could assist in determining which display formats provide greater usefulness to users for decision making. The utility and sufficiency of certain display formats were assessed in this study by providing three user groups (shareholders,shareholder/environmentalists and environmentalists) with a scenario(vignette) and one of four alternative report displays: monetary, statistical, narrative or pictorial. The preference by user groups for narrative disclosure and the deemed inadequacy of the display in terms of sufficiency were significant findings of this study. Accounting Research Institute (ARI) & Faculty of Accountancy 2008-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/222/1/AJ_JEFFREY%20FAUX%20MAR%2008.pdf Faux, Jeffrey (2008) Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux. Malaysian Accounting Review, 7 (2). pp. 95-116. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Environmental reporting
spellingShingle	Environmental reporting Faux, Jeffrey Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux
description	Entity reporting of environmental information may take many forms and assessing the utility and sufficiency of environmental reports could assist in determining which display formats provide greater usefulness to users for decision making. The utility and sufficiency of certain display formats were assessed in this study by providing three user groups (shareholders,shareholder/environmentalists and environmentalists) with a scenario(vignette) and one of four alternative report displays: monetary, statistical, narrative or pictorial. The preference by user groups for narrative disclosure and the deemed inadequacy of the display in terms of sufficiency were significant findings of this study.
format	Article
author	Faux, Jeffrey
author_facet	Faux, Jeffrey
author_sort	Faux, Jeffrey
title	Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux
title_short	Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux
title_full	Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux
title_fullStr	Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux
title_full_unstemmed	Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux
title_sort	displaying environmental information to satisfy utility and sufficiency in entity reporting / jeffrey faux
publisher	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2008
url	http://ir.uitm.edu.my/id/eprint/222/ http://ir.uitm.edu.my/id/eprint/222/1/AJ_JEFFREY%20FAUX%20MAR%2008.pdf
first_indexed	2023-09-18T22:44:15Z
last_indexed	2023-09-18T22:44:15Z
_version_	1777417118680088576

Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux

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